There shouldn't be any harm for looking at the beam. Looking at the dot of the laser will depend on how far it is so if you're going to do some burning, wear goggles as you will be looking at the dot less than a foot or so away.
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.
As others said above me there's never really an issue looking at the beam, unless of course some freakishly reflective large bug flies through it. As far as the dot is concerned don't be too close, don't look too long, and make sure the surface is not reflective. Also as they said you should definitely get some safety glasses.