Synopsis
Goofy goes to Sugar Bowl Ski Resort, to learn how to ski. The name of the resort can be seen in the opening frames of the cartoon. Sugar Bowl Ski Resort was used because Walt Disney had an interest in the Sugar Bowl ski area, to the extent that one of the peaks at Sugar Bowl is named Mt. Disney after him.
The narrator mentions the alternate pronunciation of skiing as "shiing" (she-ing). Another Goofy cartoon featured Goofy mentioning this to an Ancient Greek.
Read more about this topic: The Art Of Skiing