Compound of 猫 (byō, “cat”) + 額 (gaku, “forehead”).
猫(びょう)額(がく) • (byōgaku) ←べうがく (beugaku)?
Compound of 猫 (neko, “cat”) + 額 (hitai, “forehead”). The hitai changes to bitai as an instance of rendaku (連濁).
猫(ねこ)額(びたい) • (nekobitai) ←ねこびたひ (nekobitafi)?