Tom digs a hole in the beach, looking for Jerry after thinking he captured him in a bucket on the sand. But it’s Jerry who covers him and then waits for him to dig himself out so he can be clobbered with a shovel.
Plenty of multiples and smears in the usual MGM fashion.
Mike Lah, Ed Barge and Ken Muse get the animation credits in Salt Water Tabby (1947). I suspect at least one animator is uncredited.