United Plankton Pictures is a company that was seen at the end of every SpongeBob episode. One episode-"Texas/Walking Small" has cows mooing instead of seagulls.
Scare Factor: Low to Medium, the plankton may be a bit creepy, but it's mainly harmless. The cow variant may be jarring, however.
United Plankton Pictures Inc. Nicktoons Studios (2002)