Finally, recent studies based on paleontological data or comparative anatomical evidence strongly suggest that the neocortex was already present in the earliest emerging mammals.[5] In addition, although non-mammals do not have a neocortex in the true sense (that is, a structure comprising part of the forebrain roof, or pallium, consisting of six characteristic layers of neurons), they possess pallial regions, and some parts of the pallium are considered homologous to the mammalian neocortex. While these areas lack the characteristic six neocortical layers, birds and reptiles generally possess three layers in the dorsal pallium (the homolog of the mammalian neocortex).[5][7] The telencephalon of birds and mammals makes neuroanatomical connections with other telecencephalic structures[5] like those made by neocortex. It mediates similar functions such as perception, learning and memory, decision making, motor control, conceptual thinking.