I love dogs, but I'd definitely want to be reincarnated as a cat.
I have this theory: dogs were used car salesman, TV evangelists, or sleazy defense lawyers in their previous lives. They have a lot of karma to work off before they can shuffle off this mortal coil, so they patiently put up with a lot of stuff from humans...having to do stupid pet tricks, kids crawling all over them, getting stepped on a lot, etc. The more they suffer, the faster they'll get to move on to a higher life form, so they're only too happy to suffer. Cats, on the other hand, apparently have been saints, martyrs, and elementary school teachers in their previous lives and thus have nothing left to prove. They don't have to atone for anything and they *won't* suffer human fools gracefully. Cats do not subscribe to the Burger King credo.....you either get it *their* way or you don't get the sonofabitch at all.
How could you NOT want to be a cat?