Found at the base of a cliff on the north bank of the river north-east of Dunelle's Kindness, around 71.0, 39.7 (look for a path down to the river, a bit east of the bridge). This lynx is initially friendly, but when you interact to try and comfort it, it'll push you away and become tameable. It has a respawn time of around 30 minutes
Level scaling: Most NPCs will scale with the Hunter's level, within the constraints of their level range. Hunters can tame regular NPCs up to 2 levels higher than them, but can only tame elite NPCs of the hunter's level or below.