Definitely coming down - the noses on the steps would appear to confirm that, but also the cat's tail is up for balance (the tail would be down if the cat was going up).
We are obviously looking at the risers, not the steps, so the cat is coming down. Who puts little edges on their steps for people to trip on? No one, hence we are seeing the risers.
But surely you've heard of the Katrien Meire Staircase Co.?
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