There are several reasons why a cat might tilt its head and stare at you:

Hearing adjustment: Cats can better receive and distinguish sounds by adjusting the position of their heads. So when it is curious about a sound, it will tilt its head to better locate and listen to the source of the sound.
Curiosity: Cats are naturally very curious and always full of the desire to explore their surroundings. So when they encounter unfamiliar sounds, strange objects, or eye-catching movements, they will tilt their heads to observe and understand them better.
Cats are good at observing and learning. If they notice that their owner often tilts their head, they may start to imitate their owner's actions.
To express affection, cats will exhibit some affectionate behaviors when they feel safe and comfortable, including tilting their heads to look at their owners.