Amy Milstead This is a great book to talk about the concept of perception and perspective. I think it could honestly be used at any level.
Marie Perceptive older children will enjoy it (I enjoyed it as an adult). I first read it out loud with three kids (4, 5, & 6) and they asked for it again immediately. We all enjoyed seeing the cat through different eyes and discussing why the cat doesn't look the same to everyone.
Catherine Wall I think it is excellent for any age! I love the illustrations and it is fantastic for teaching Point of View and Perspective in writing. Also great for Inferencing.
Sarah It seems like it is made to be read aloud to a 2-4 year old, though a child just learning to read might find it useful. But story wise there is not much to keep the attention of a kid over 5.