Zack & Cody are a pair of characters originally from the TV show Suite life of Zack and Cody, they are shown as Tristan's imaginary friends and make their first appearance in Episode 39. They are just floating heads that float above Tristan's shoulders and even they can't tell each other apart. 

After encouraging Tristan to fight Duke (because he was hitting on Joey's sister) one of them fell off the blimp, although we currently don't know which one... and neither do they for that matter. (Although it is probable that it was Zack, as Yami Bakura later states that Zorc got a new job on "The Suite Life of Zorc and Cody).

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