Funny cat vs. talkative crow. But what are they talking about?

Funny Cat GIF • Ginger cat and black crow arguing. 'Catch me if you can.'   []
“Caution, birdie I believe I can fly!”
“Come on kitty, catch me...if you can!”
“OK crow, I believe I can fly, well I'm not sure.”
“The bird is trying to tease the cat into chasing him over the wall. The cat knows it too. Amazing how smart cats are...”
“Go away, you naughty and noisy bird.”
“My cat would just try to eat that arrogant crow, no chit chat at all”
“I think kitty hates that crow cringy voice hahaha.”