I know, I know, you're thinking, how...?
Just wait a little bit and keep reading and it will start to make sense.
The format will be as follows:
SpongeBob's character/item/place: description
Scarlet Letter's character/item/place: description
And so forth.
Here we go!
Pearl: Eugene Krabs is the husband of the mother, but he is a crab and Pearl is a whale - biologically not possible to be her father. Really, don't question it, just not happening. She's the energetic outcast at her prom (in one episode).
Pearl: Roger Chillingworth (aka ??? - we never know his real name) is the husband of Hester Prynne (Pearl's mother) but is not Pearl's biological father. She's the outcast in town.
Eugene Krabs: see above for more. Manager of the Krusty Krab (responsible for making sure the restaurant stays clean, either by doing it himself - not likely, or making SpongeBob do it - more likely)
Roger Chillingworth: see above for more. Physician of town (responsible for keeping it healthy either by caring for patients himself or having God help take them to rest)
Krabby Patty: The secret good thing in Bikini Bottom
Innocence/Purity: The secret good thing in the world of the Scarlet Letter
SpongeBob SquarePants: Protector/creator of the Krabby Patty
God: Protector/Creator of innocence/purity
Sheldon Plankton: Continually attempts to steal the forumal for the Krabby Patty from SpongeBob - one solution he comes up with (and tries many times)is pulling SpongeBob's brain out or controlling it from within SpongeBob.
The Black Man (not racist, just what they called the devil in Hawthorne (author)'s time): Continually attempts to steal people's innocence and replaces God's commands with his commands in people's minds.
Sandy Cheeks: The smart/different one in Bikini Bottom.
Mistress Hibbins: The witch who knows what happens in the forest and with Hester Prynne, therefore she is the different one in the town.
Squidward Tentacles: The neat/ordered one who tries to keep SpongeBob and Patrick under control, irritated if things aren't calm and quiet.
Governor Winthrop: The person in charge of the town, irritated if things aren't calm/quiet and Puritan.
The Jellyfish Fields: A dangerous, unknown, beautiful, disorienting place where you catch jellyfish. Noises include the buzzing of the jellyfish and occasionally the presence of SpongeBob or Plankton. Characters gather jellyfish there.
The Forest: A dangerous, unknown, beautiful, disorienting place where you catch sunlight. Noises include the babbling of the brook and occasionally the presence of God or The Black Man. Characters gather plants in the forest.
Rock Bottom: A place under the sea - it's "motto"/slogan is basically, once your there, you can't get out.
The Scarlet Letter: The sign of adultery in Puritan times, once you have it, you can't get rid of it easily (the stigma stays - it may have faded, but it can always and will always be renewed for some reason or another).
You may have noticed that I haven't put many characters/items/places down...that's because I (and my English class group) haven't found strong comparisons for them. If you have any suggestions, comment them!