Start a new spreadsheet. Hover over the "Sheet1" tab at the bottom. The cursor should turn into a hand but doesn't.
This works in Safari for Windows on XP Pro. It may work in Mac OS X 10.5 Leopard as well.
This works for me now on safari 3 (webkit version >420)
I think the problem here is that Tiger's ImageIO lacks support for the .ico format used for the hand cursor, while Leopard's supports it. See bug 15783 and related ones.
Actually, this works for me now (hand cursor appears over Sheet1) with with a local debug build of WebKit r28072 with Safari 3.0.4 (523.12) on Mac OS X 10.4.11 (8S165). I'm going to close as RESOLVED/FIXED.