According to Animal Planet, cats owe their unique jumping talents to their strong leg and back muscles. Also contributing to their acrobatic finesse is their good calculating skills.
First, a cat will push off with great strength, testing the sturdiness of the take-off point with his hind legs. Next, he sizes up the distance from point A to point B and figures out how much hind leg force is needed to make a successful plunge.
Cats usually land on their front paws and pull their hind legs in. Their flexible shoulders, along with their solid feet, ankles, and wrists absorb the brunt of the landing. Their padded paws serve as mini shock absorbers.