I am sorry for writing it so late... The 4th is for Fools in April(season 1, 19A)
The hints:
Ice is for ice cube prank joke.
Letter is for the scene when Squidwarde tries to apologize to Spongebob and puts a letter in the bottle.
I know this is an unpopular opinion but I really love this episode. Firstable, I like the concept of April Fools.
This episode is very nostalgic and has many iconic frames or scenes(Squidward's face when laughting, the ice cube prank joke and more). This episode is very funny. Spongebob's pranks are hilarious for me. The ice cube is one of the funniest scenes in the show for me. I mean, it is only one cube instead of two and Spongebob laughts so hard. The the fish's face is iconic as well. Then we have Squidward's prank which is also hilarious but when it ends, it is sad. Spongebob is crying and everyone are mad at Squidward because his prank was too much. Then Squidward tries to apologize to Spongebob, there are some failures and then Squidward goes home and sees people who are angry at him including his mother and he runs to apologize to Spongebob. This scene is also very touching for me(as most of my top episodes have touching scenes). Then Spongebob forgives him and it is turns out that everyone is in Spongebob's home and then Squidward says that is was a prank too. I know many people would not agree with me about this episode, but I think it is clear now why I rate it as one of the best for me.
Hints for 3rd: sandwich, magazine.