This can seem shocking and counter-intuitive, but we assure you, cats aren't violating the laws of physics. They're actually taking advantage of them. New York veterinarians gathered up data that showed that the death rate for cats falling from 2 - 6 stories was much higher than from 7 - 32 stories.
How can this be? First, a quick lesson on how cats handle falling. You might now that cats have a really keen sense of direction. When they're falling, they are able to tell which side is up really easily and position their body upright.
This positioning allows them to land on all four legs. Not just that, they also flex them on impact. This allows them to absorb the shock from the fall and prevent their legs from breaking.
When falling from a higher place, cats also place themselves in an umbrella position. In this position they're able to slow down their fall, much in the same way a parachute prevents humans from falling faster and faster. Thus, a higher fall means that they're able to decelerate for longer, and so cats have a higher chance at survival.
Of course, this principle can vary from cat to cat, so this doesn't mean you can use your housecat as a furry little parachute.