Yeah, the “cute” reflex is definitely connected to the parental instinct. Which is part of why large heads and large eyes are so much a part of it.
At the same time, for most people, that parental instinct responds the most to animals that are closer to the appearance of our own species.
Which is the other part of why it involves the large heads and large eyes. Those are the traits of baby humans… because to a degree they’re also the traits of adult humans… because to a degree they’re also the traits of mammalian predators in general.
(It actually kind of annoys me a little! I find kittens and rabbits both very cute, but I find kittens cuter, because my cuteness response prefers the forward-facing eyes and the predator-like movements, and… I actually kinda wish it didn’t?)
(like… why, brain. why do you look at a critter and say “that looks like a murderer, so i especially like it!” I mean… I know why, I know biology, but…. yeah.)