Replace cos^2(θ) with 1-sin^2(θ), and cot(θ) with cos(θ)/sin(θ).
cos^2(θ)cot^2(θ) = cot^2(θ) - cos^2(θ)
(1 -sin^2(θ))cot^2(θ) = . . . . . replace cos^2 with 1-sin^2
cot^2(θ) -sin^2(θ)·cos^2(θ)/sin^2(θ) = . . . . . replace cot with cos/sin
cot^2(θ) -cos^2(θ) = cot^2(θ) -cos^2(θ) . . . as desired