Brain size to body size matters a lot too. Sperm whales have about 6x the brain we do, but far more than 6x the body to control.
https://en.wikipedia.org/wiki/Brain-to-body_mass_ratio#Compa...
> This phenomenon can be described by an equation of the form E = CS^r, where E and S are brain and body weights, r a constant that depends on animal family (but close to 2/3 in many vertebrates