Animals generally don't respond to music much at all. There are some rare cases where one random bird will TOTALLY rock out to music. There's a video of a bird on youtube like that, he's singing, dancing, like an actual person.
I think animals can like it, but they don't understand it a whole lot. A lot of animals can barely see or hear the way we do, or do it to an extremely intense degree. Animals can communicate and stuff for survival and for simple things, but only humans can speak of past memories, present, and future stuff. We have a deeper understanding of that sort of message conveyed through the arts.