This is a piece of cat latte art as created by a genius of a latte artist! You may have heard of latte art. If not, it is making a sculpture from the steamed cream on top of the coffee when you order a “latte”. I never have them. Just give me a coffee. Actually I prefer tea. All I know is the person who did this is talented and he/she is precise, delicate and patient.
Here is another one that is a little less sophisticated.