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As Elaine prepares to date someone who takes his back problems very seriously, Jerry struggles with the indecisive carpenter he's hired to remodel his kitchen. And once George discovers he can nap beneath his desk without anyone knowing at work, he also hires Conrad to make it more comfortable. Meanwhile, as overcrowding at his local swimming pool leads Kramer to seek alternatives, Hal sends Elaine a mattress before their next date. And to express her disapproval of the gift, she gives it to Kramer.
When Steinbrenner comes looking for him, George is forced to call Jerry from his hiding place for help. However, when Jerry uses a bomb threat to distract him, Steinbrenner seeks refuge underneath the desk, too. Assuming he was able to foresee the danger, Steinbrenner's confidence in George skyrockets as he assigns him to deal with the terrorist. But after George convinces Jerry to drop his demands for 50,000 custom fitted Yankee caps, he must then find a way to bring Yankee great Reggie Jackson out of retirement.
Realizing she overreacted to Hal's gift, Elaine sets out to get the mattress back. But Kramer's swimming in the polluted East River has left him and the mattress with a foul smell. Discovering that Kramer and Elaine's mattress smell exactly alike, Hal suspects they are having an affair. And convinced that Elaine likes it, Hal decides to start swimming in the East River, too. However, when Hal's chiropractor approves the new routine for all his patients, the river suddenly becomes as overcrowded as the pooi. Finally, as Jerry learns to live with Conrad's work, his friends are put off by the renovations. But, when Jerry asks that his kitchen be restored to its original condition, George takes to sleeping inside his cabinets.
George Steinbrenner's very flawed lyrics to Pat Benatar's "Heartbreaker" were: "She's a heartbreaker, love taker, cruel baker run this prison like a man. Heartbreaker, love-taker, shoe-maker, won't you cut my shoes for free. Heartbreaker, Brubaker..."
To help George escape an awkward situation, Jerry calls in a bomb threat to Yankee stadium and demands that the team's next Yankee giveaway be for fitted hats, as opposed to the cheaper adjustable hats. Jerry's hat size is revealed to be 7 5/8 inches.
"At 10 they start the Aquasize, 35 geriatrics throwing elbows. It's like I was swimming through a flabby-armed spanking machine."