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Reasons include:
Cat meows
Cat rubs up against your leg
Cat looks evil
Cat is hungry
Cat is there
And not in the face.
But side on ... they're all kind of asking for it. It's the perfect height to take a good swing and get a decent trajectory.
If you've aiming to clear a fence or something, go for it.
You might crush their chest + organs on inpact, but at least they'll land on their feet (which were, of course, broken before you kicked)