Cats love soft rustling sounds, and the sound of paper and plastic bags crinkling. They have ultrasonic hearing (there is actually pretty good evidence that even deaf cats can hear in the ultrasonic range). This helps them hunt, especially small rodents like mice or rats who make noises in that range. It’s a sort of soft rustling, crinkly sound that they like.
So they like noises in that range when playing, but they also like it when they’re looking for a nice place to nap. The sound can mimic that of a bed of dry grass and brush, which make a nice place for a cat to sleep. 3 of my 4 cats love the sound.
However, you should be cautious, especially with older cats. The higher pitched sound of tinfoil (AKA aluminum foil) crinkling, along with other high-pitched sounds, can cause seizures in cats. Colloquially referred to as Tom and Jerry Syndrome, its official name is Feline Audiogenic Reflex Seizures (FARS).
Other sounds that can cause seizures are clanging spoons, clanging pots, metals on ceramics, and clinking coins, among a long list of noises in that range.
The lead author of the study that uncovered this problem,:
“The sounds responsible are high-pitched sounds, often relatively quiet sounds, with increasing loudness and persistence of a sound only serving to enhance the severity of the epileptic seizures.
“Avoiding these sounds eliminated the seizures in 72 out of 96 cats.
“The reason for cats being so sensitive to these seemingly benign high-pitched sounds may have its origin in the ultrasonic hearing range of the species.
“Mice and rats communicate in the ultrasonic frequency range and it is believe that cats developed a secondary ultrasonic sensitive hearing range presumably as an evolutionary advantage in catching rats and mice, their natural prey.”
This explains why even deaf cats can have these seizures.