It is the author's opinion that God made kittens, primarily because they are so playful and cute. As further evidence of their divine creation, the author considers how kittens come in various sizes and colors. Even though a kitten "sometimes goes where he shouldn't be" (boxes, bookcases, and trees are offered as examples), this does not seem to anger his creator on high. We also learn that God made the Manx cat "to have no tail at all"--but there is no speculation as to why this is so. All in all a very "pro-kitten" argument; however, there is some acknowledgment of the kitten's more sinister underside in the couplet: "Kittens have sharp teeth, and tongues that feel like sand / When a kitten licks you, it tickles your hand."