The SpongeBob Magnetic Picture Frame is a toy that was sold in Burger King kids' meals during October 2011. The toy was a picture frame in the shape of SpongeBob with a "photo" of Sandy in the clear plastic.
The toy's description from Burger King's no-longer-running Club BK website:
"This picture frame sticks to anything metal. It comes with a picture of Sandy, or you can put your own in it."