From ToonTask.com Guide

Once you win the VP battle, you will meet up with the captured shopkeeper you saw earlier. The grateful shopkeeper will give you an SOS Card that can be used only one time in any battle. Some are rare and some are common but whatever you get will come in handy in a battle! You could get Flippy to Toon you up, Clumsy Ned to drop a piano on cogs, Moe Zart to foghorn cogs senseless, or you might get Mr. Freeze to make the Cogs miss. Whatever the prize is, it is best if you use it wisely! You can view these in your Schticker book or in battle by clicking the SOS button.

The Toons you rescue from the V.P. owe you a favor and are happy to repay you any time. Use the SOS button in your battle menu to call them into action.

You can only carry 8 SOS toons. SOS toons can only be used once per time saved. If you saved baker Bridget twice and never used her you can use her twice so you don't lose her after 1 use.

Cards

Toon-Up - This is really helpful when you use it. It uses Juggling Cubes to help heal the toons. Some may fill every laff meter, while others would do a half. Best use when everyone's about to go sad!

Trap - The Trap Card can be useful. They may go in Trap Doors.

Lure - When you are out of lure (so are your teammates) try the card. It never misses on cogs, and these will be Hypno Goggles.

Sound - If you don't have sound, and the others are going to, call in the SOS Sound Toons! These toons can join into the Sound Team! These are Foghorns!

Drop - This can be useful to do sudden death... just like the Trap. Thing is, they are Grand Pianos.

Restock Gags - These can restock gags and maybe fill it all up.

Restock All

Restock only Toonup, Trap, Lure, Sound, Throw, Squirt, or Drop.

Toons Hit/Cogs Miss - These can make Toons hit the cogs, or cogs miss Toons! Unfortunaly... they only last about one round!