I wonder why they like them, while so many cats don't?

That would sit on my husband's shoulder in the shower was an abandoned cat we took in finding her in a snow storm. But my theory was that when she was outside all the time in the summer the rain probably felt good because of fleas and such. So I figured she equated the shower to raindrops which she felt wS a good thing. She was long haired. Maybe the water kept her fur nice.