What makes art?
For me it what draws the interest.
I find it interesting that the parts of this photo that are in focus are the eye and the part of the “forehead” and nose above and to the right of the eye. The foreground to the left and the flora are blurred. The Nose is in focus, but the upper and lower lids are not.
It draws the attention to the eyeball itself. Which is amazingly beautiful.
AND, what exactly is the cat focusing on? The camera?