Present participle:
* Used to describe an ongoing action.
* Often used with a helping verb (e.g., is, am, are, was, were, has, have, had).
Example: The cat is sitting on the windowsill.
Gerund:
* Functions as a noun.
* Can be the subject of a verb, the object of a verb, or the object of a preposition.
Example: Sitting in the park is my favorite way to relax.
To determine which part of speech "sitting" is, consider its function within the sentence.