I have mentioned before that shooting from a bit of a distance with a longer focal length lens will reduce the angle between camera and dog allowing more of a eye level view.
I shot this with an 85mm lens on a crop sensor Sony A6500 which is equivalent to 127.5 on a full frame camera. I was sitting on my desk chair so I would guess that the camera was about four feet above the floor. Sam was about eight feet from the camera (this is a full uncropped image) and the fact that I was shooting from above Sam is not readily noticeable as it would be if I had a 30mm lens on the camera and tried to fill the frame with Sam from the height I was shooting.
If I remembered my high school geometry, I could state the difference in viewing angle. However, since I don't remember a darn bit of geometry; suffice it to say that the angle between camera and Sam is more acute giving the illusion that I was closer to Sam's level than I actually was...