A Hat in Time Wiki
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The SS Literally Can't Sink Is the cruise ship you stay on in The Arctic Cruise.

The garden appears to be where most of the guest rooms are. There are 21 rooms here with a view of the garden.

The boat includes a (very frigid) pool. Despite having a no diving sign, there are two diving boards.

There are a total of 92 countable guests including Hat Kid (as of the first act). This excludes any of the crew.

The name is ironic, as in the finale of The Arctic Cruise, the ship does indeed sink.