When you lighten the shadows and specifically lighten the left eye and ear, the reason why the cat looks like a crow becomes obvious. In the darker version the cat’s left eye and ear are too dark to be seen and therefore we have one ear looking like a beak and one eye looking like the right eye of a crow. The key to this mind-bending image is, (a) the cat is black (b) the cat is looking up with a twisted neck and (c) the image is underexposed so the shadows have no detail.
I guess it it pretty obvious but on first looking at the image all you see is a crow. I suppose if you did not know that this was a cat you might continue to believe that you were looking at a crow.