Here's Mochi again! She's my brother's cat and has the hugest eyes. Like most cats, she likes to do that cupped paw pose.
I think if I were also a cat, that might be comfortable. Dogs sometimes do it too but more so in a paw over paw position (like folding your hands) or keeping their paws besides their head rather than resting their whole body on their paws (like Mochi is doing here).
Horses have an even stranger way of sitting / resting. Google "horses sitting." It's quite interesting!