This is because:
-They have nice tortoise-shell fur
-What else do you do with a dead-cat
-How many Davy Crockett Hats have you actually seen?
When I was discussing this today, I was asked about the cat's head... which gave me the idea of having the head and paws on with an mp3 player and speakers in the front-paws.
So you'd have an Mp3 Cat Hat, that looked like you'd got a cat clinging to your head, with it's front paws in your ears.
It's a bit mad, but I think someone would buy one. Maybe mouse-mouse-minded people might make one?
Or it's a knitting/crochet project.