This is a simple use of the parallax effect and with some certain troubleshooting, the effect has a special outline and expression. This looks like a 'Animoji' for some reason and has two skins, normal, and headphones. Press space to control the way scratch cat looks.
Feel free to remix and use! (If someone can recreate the Super Mario 64 startup head, I'd be forever thankful. May even use it in a game *spoiler :3*) Try adding lip sync to it, and you got an animoji. Sadly, this head does not rotate 360* due to scratch still not implementing a way to stretch sprites other than using many costumes.