Who is smarter: cats or dogs?

Science can now answer for sure who is smarter: cats or dogs. They can chew on your shoes, accidentally pee on the carpet, but as it turns out, domestic dogs are noticeably smarter than cats.
An interesting study has been done to examine the number of cortical neurons in the brain in a certain number of animals.
The study found that dogs have significantly more neurons than cats. Dogs have approximately 530 million cortical neurons. In cats, the number of neurons is about half that, at about 250 million. For the record, humans have about 16 billion cortical neurons. The absolute number of neurons in the cerebral cortex that an animal has determines the richness of the psyche and the ability to predict what will happen in the environment of the animal based on past experience.
It has also been published that the physical size of the brain does not necessarily correspond to the overall intelligence. For example, it was found that the brain of a brown bear is ten times larger than the brain of a cat, although roughly, the bear has the same number of neurons.
Thus, dogs have a biologically determined ability to do more complex things than cats.