Notes:

From the old Nickelodeon Magazine. If I remember correctly it was on a page listing fan art. Further research suggests it was from a 2009 issue celebrating Spongebob's 10th anniversary, and that it was made by a Scott Roberts: http://rebrn.com/re/if-spongebob-were-human-585631/. Potentially this could be the same Scott Roberts who worked on the Spongebob comics.