Goo Lagoon: Letter Tile P:

Use the following tip in the Beach Area to get atop the juice cart to get the letter "P". When you first enter Goo Lagoon, you will notice the bus stop that takes you back to Bikini Bottom. A short distance from that is a lifeguard and a lifeguard
tower. This is not the lifeguard tower referred to in the following steps. Further down the beach, you will find another lifeguard and lifeguard tower. SpongeBob actually asks this particular lifeguard if he can sit up in his tower. The lifeguard's response is something to the effect that he may not sit in his tower, and tells SpongeBob to, "Beat it, runt." This lifeguard and his successors are the ones you will have to defeat. You can use any of SpongeBob's costumes while battling the lifeguards, although it is easier in the Mermaid Man outfit -- pelt them with waterballs, as opposed to trying to land a belly-flop or hit them with the fishing net. After defeating the first lifeguard, a new lifeguard appears in a new tower. There are about five lifeguards to defeat, each one bringing a new tower, which essentially builds a bridge over towards the juice cart. Near the first lifeguard tower and along the shoreline, you will find two rocks close together. High jump up onto the lower of the two, then jump and glide to the other rock. From the second rock, you will be able to get to the first lifeguard tower by performing a high-jump and glide. Keep repeating this maneuver until you have crossed all of the lifeguard towers and make it on top of the juice cart to collect the letter "P". Coincidentally, it is easier to jump from on top of the juice cart to the umbrella near the shoreline. Leave this umbrella stationary. Do not use your Reef Blower on the pinwheel to start the umbrella gyrating. If you do, you will have a hard time getting the Sand Dollar on top of it. For that matter, you may have a hard time landing on the umbrella at all since it turns so quickly. Other notes of interest: If you become frustrated while trying to achieve objectives, and leave the beach area for any other area within Goo Lagoon, any extra lifeguard towers you created will have disappeared when you return to the beach area, leaving you with the original lifeguard tower and you will have to start over in defeating the lifeguards to get the other towers back. The same is true if you used the Reef Blower on the umbrellas to start them turning/gyrating. When you return from a different area, they will all be stationary, and you will have to use the Reef Blower to start them turning again.