I don't get SpongeBob

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Norah recently discovered SpongeBob SquarePants, and she digs it a lot. Not to the point of obsession, but she still likes it. So I've been watching with her, mainly because I've been sitting in the same room. I know that a while back, SpongeBob was a bit hit with adults as well as kids (my brother-in-law, as far as I know, still likes it), but I just don't get it. SpongeBob is, in a word, annoying. In two words: REALLY ANNOYING. I mean, it's mildly amusing, but I can't imagine anyone over the age of 10 enjoying it for more than five minutes. After about five minutes I just get sick of it. It's not really that hilarious. I'd like to say that its popularity among older people is due to the fact that they watch while they're, you know, enjoying some natural consciousness-altering substances, but my brother-in-law certainly doesn't do that, so that can't be all of it. Can it?

Can someone explain it to me? I just don't get it. Frankly, Disney's Phineas and Ferb is much, MUCH better thant SpongeBob SquarePants, at least for adults. I think it's better for kids, too, but Norah digs the absorbant, yellow, and porous dude. There's just no accounting for taste!