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Yes and the unit is called moe and has the symbol of a catpaw.
At 0 Moe lies a typical man;
It can be measured by how many people of a precision threshold n would rate it as cute.
So it leaves you with a decimal number.
A cat would be pretty high up there with something like 0.95 moe.
A negative value would be sth that may be disgusting but I haven't read myself into it yet.
Atlast a value of more than 1 Moe is refered to as hyper-moe and is just a work of fiction until now(there is yet no theory to provide any evidence)
A value of 1 Moe is considered inresistable.
