In the example,

Verbs are "doing words" such as walking in the sentence "The cat is
walking.".

that 'is walking' (two words together) is one type of verb tense in
English grammar, but I see the word 'walking' (alone without 'is') can
also be classified as noun or adjective, because it denote a state of
action or being, meaning 'the cat is in a state of walking'

the cat is fat.    NB. adjective
the cat is a pet.  NB. noun

In these two sentence, the word 'is' is the (only) verb that
relating the word (fat, pet) following it reflexively to the subject.

-- 
regards,
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