Indeed, this is actually a robot with cat features ^^
They're called "Vocalites" and this one in specific is a Model-8 (You can tell from the pink coloration in its ears)
I love the background of this piece a lot. I also dig the lighting that the TV cat puts off, and the design of the cat too. This screams Indie style video game and I can almost hear the OST playing with this scene.
This drawing is based off a piece of concept music of the same name, sadly I'm not really working on it anymore.
The dark theme but not being hard to see. The mysterious windows that don't have any lights: is it an abandoned or post-apocalyptic city? The sole sources of light pulling against the rest of the darkness. The sky being dark and the rain being selectively lit by the screen which is a cool way of embedding depth of field. Are the clouds from the city burning or the storm? Why does the city have those three mysteriously illuminated areas of color? The pink kitty ears being the only color pulling against the dark blues..