It is important to capture the detailed characteristics of the eyes. An eye can tell alot from eye wideness, tilt, etc.
Where the cat is also looking can determine where the lolcat photo is focussed. In the case of a GIF or video file, take note of the positioning of the camera in order of the eyes.
Step 2. The positioning.
Where the lolcat is positioned also adds to the effect of base humour. In picture 2, the cat is pictured standing on a paint drum. It should also be noted that the positioning and the characteristics eyes add to the effect. In the picture, the emphasis is that the cat is somewhat fearful for whatever it is looking at in the camera. In this case, YOU. :O
Step 3. Background.
In the third picture, the cat is depicted not being focussed on the camera. This automatically brings the viewer's attention to Koda, the Dwarf Miniature Pony! The cat is looking away. So in this instance, along with most other lolcat images, if the cats' attention is not on the camera, or the cameraman didn't do a good enough job on trying to focus the cat in the image, attention of the viewer immediately turns to the more outrageous or irrelevant aspects of the picture.
Step 4. Kitty Love.
Naw, just naw. <3