The direction of the movement of heat would be from the cat to the ice cream.
Heat from the cat's tongue and mouth is transferred to the colder ice cream when it licks it. A thin layer of liquid forms on the ice cream's surface as a result of this heat transfer.
As the heat is transferred from the cat's tongue to the ice cream, the cat may experience a feeling of coldness. While the cat may find this feeling revitalizing, it's vital to remember that excessive cold can cause discomfort in animals.