Many dogs will look at what you're pointing at and not your finger. It depends on the dog.

And there are dogs that are literally bred to point...but they're usually pointing at game.

There are dogs that will literally drag you to what they're trying to show you. And many (most?) dogs will bring you a toy to you that they want you to play with. I've never actually seen a cat do that, but I presume there must be a few.