No harm at all in looking at the beam.
Now as far as the dot is concerned, it depends on two factors, distance to a lesser degree, and the surface the laser is shining on.
This latter part is MUCH more important. The different being whether you are dealing with a specular, or diffuse reflection. With a diffuse reflection (black matter surface for example) it would be safe to look at the dot from relatively close distances (for example a few feet away).
With a specular reflection though, where a beam is reflected back, for example off of a mirror, something shiny, or even window glass, the danger is significant.
For any kind of burning, get yourself a pair of goggles.