This method helped the team discover that dogs possess about 530 million neurons in the cortex, while cats have about 250 million. For perspective, the human cortex contains 16 billion neurons. Herculano-Houzel said it’s possible even small dogs, like chihuahuas or corgis, have more neurons than cats.

“Then the logical implication is that, yes, dogs are much more capable than cats,” Herculano-Houzel said.

https://www.pbs.org/newshour/science/which-are-smarter-cats-or-dogs-we-asked-a-scientist