I don't think it's reasonable to assume that dusting with baking soda will
undo any harm the acidic cat piss might have done to his harness.

Personally, I'd throw away the harness. Why take chances? It's been
documented that even relatively short-term exposure to even acids as
weak as urine can harm nylon climbing gear. But, if you're determined
to use it again, perhaps a *soak* in a baking soda solution, followed
by several thorough plain water rinses, might help. At least it will
keep the acidity of the urine from continuing to weaken the nylon over
time.

See if the theory that "Cats always land on their feet" holds true off of El Cap Spire...........

Cats falling from higher heights do not accelerate
beyond this speed, but continue to fall at terminal velocity (60 mph). As
might be expected, the rate of injury in our cats was proportional to
distance and speed of fall up to about 7 stories, a point just after
terminal velocity is achieved. It was surprising, however, that the
fracture rate decreased in cats falling >= 7 floors. To explain this, we
speculate that until a cat achieves terminal velocity it experiences
acceleration and reflexively extends its limbs, making them more prone to
injury. After terminal velocity has been reached, however, and the
vestibular system is no longer stimulated by acceleration (3), the cat
might relax and orient its limbs more horizontally, much like a flying
squirrel. This horizontal position allows the impact to be more evenly
distributed throughout the body. Although it does not alleviate thoracic
injury, it might explain the decreasing number of fracture in cats falling
>7 stories.

Cats falling from higher heights do not accelerate beyond this speed, but continue to fall at terminal velocity (60 mph). As might be expected, the rate of injury in our cats was proportional to distance and speed of fall up to about 7 stories, a point just after terminal velocity is achieved. It was surprising, however, that the
fracture rate decreased in cats falling >= 7 floors. To explain this, we
speculate that until a cat achieves terminal velocity it experiences
acceleration and reflexively extends its limbs, making them more prone to
injury. After terminal velocity has been reached, however, and the
vestibular system is no longer stimulated by acceleration (3), the cat
might relax and orient its limbs more horizontally, much like a flying
squirrel. This horizontal position allows the impact to be more evenly
distributed throughout the body. Although it does not alleviate thoracic
injury, it might explain the decreasing number of fracture in cats falling
>7 stories.

My curiosity understandably piqued, I ran by the pet store this afternoon and purchased 20 cats of various sizes and breeds then headed to the nearest skyscraper. The information above is partially correct. Allow me to explain.

It is true that cats can survive falls of over seven stories. The first ten that I dropped limped away with only superficial injuries, regardless of size or fur color. Even the tenth, a tortoise-shell which I purposely flipped over the edge like a coin toss, suvived, though barely.

Here's where the theory falls apart. Every one of the cats whose legs I duck taped to its little body burst upon impact like an overripe watermelon or water baloon. So there you have it, empirical evidence that no matter how many cats fall from seven stories, only about half will survive.

Variables: Actually, only 19 cats were used in my experiment. The last I gave to my wife. Bastard will probably piss on my slings.