In my limited experience oldet raccoons tend to be much more aggressive, making lots of noise and showing their teeth.
Cats, I think people just mistake their uncooperative nature for some sort of mysterious wise aloofness.
It's fascinating the replies I get claiming I must be a dog person. It's really... telling... when someone conflates intelligence and moral worth like that. I like cats. I'm not going to pretend they're as smart as dogs just because I like them.
So, raccoons in the garbage.
There's also the small matter that while dogs have more neurons than cats in general, they have significantly less neurons allocated to their cortex. The study you likely refer to talks about total brain matter.
It is, in short, a dog lovers argument.
https://www.frontiersin.org/articles/10.3389/fnana.2017.0011...
Worth considering that African elephants have 3x the nuerons we do, Killer Whales twice as many only counting the cerebellum.
Cool list: https://en.wikipedia.org/wiki/List_of_animals_by_number_of_n...
Orca, on the other hand, have more cortical neurons than we do, and much larger brains in general. Part of that is clearly that they have an incredible sense we don't, the ability to make three-dimensional maps out of sound, but orca are also remarkably complex beings and I don't have too much trouble believing that they're about as smart as us, just in a very different way that doesn't involve tools.
The main point remains either way - equating numbers of neurons with "smart" is a really odd definition of "smart". (I mean, most definitions of "smart" in animal studies are bonkers - the most common one is "is obedient")
Interestingly, raccoons, which are the size of cats, have a comparable number of neurons in the cortex as dogs. And act like it as well.
Which isn't to say cats are like, dumb creatures, and it's fine you like them more. Dogs are smarter though, according to me, your buddy, and zoologists, who unlike the three of us know what they're talking about.