There are several possible reasons why cats like to sit on stools. First, stools are usually taller, allowing cats to see further and observe their surroundings. Cats are natural observers and like to stay alert, looking for possible prey or threats. Sitting on a stool allows the cat to see more, which is very attractive to the cat. Another reason is that stools are generally warmer because they are often used indoors, so the temperature is more stable.
For cats, a warm place is a good place to rest. The stool may also have some scratch marks on it, which can also be an attraction to cats. In addition, the stool is usually a central location in the home, and people often sit next to or pass by the stool. Cats like to be around people, and sitting on a stool can make it easier for cats to interact with people. In short, cats may like to sit on stools because it allows them to see farther, feel warmer, and have easier contact with people.