A recent comparison of the number of cortical neurons in the brains of various carnivores found two things: First, the size of the brain does not necessarily coordinate with the level of intelligence as was previously thought and, Second, dogs have over twice the neurons than cats.
For example, raccoons have as many neurons as a primate but in the brain about the size of a cat while bears have the same number of neurons as a cat but in a much larger brain.
The research was conducted by Associate Professor of Psychology and Biological Sciences Suzana Herculano-Houzel, who developed the method for accurately measuring the number of neurons in brains.
Herculano-Houzel is convinced that the number of neurons an animal has determines their ability to predict what is about to happen in their environment based on their experience. What that may mean is that dogs are biologically capable of doing more complex and flexible things with their lives than cats.
The study also found that there was no difference between wild and domestic animals or predators or prey. It was always thought that predators were smarter than prey.
My comments: This is an interesting study that adds more fuel to the debate about who is smarter, dogs or cats. One thing to keep in mind is that intelligence varies from individual to individual (human or animal) and having greater intelligence does not necessarily mean it is used to its fullest capability. In the case of animals, there is no accurate way to measure their true intelligence or their willingness to do what humans want, also known as being biddable.