Depends on the gun design and/or how well any certain example may have been fitted.
Some Ruger revolvers will be able to tolerate it while the next one may break it's transfer bar or the tip of the firing pin. I also suspect that dry firing leads to premature firing pin spring failure, but I can't prove that.
Dern-near all .22's will suffer some sort of damage sooner or later to either the chamber or firing pin.
I saw a Colt SAA in which the shoulder of it's firing-pin had knocked the recoil shield (AKA cup) forward far enough to break the cross pin. On a similar note; I once examined a Peitta SAA which had knocked it's recoil sheild/cup so far forward that it jammed into the cylinder's chamber and locked the gun up.
Some Colt clones don't use a replaceable firing pin cup, but those are known for battering their recoil shields to the point that the protruding metal has to be filed down to prevent it from interfering with cylinder function.
Leverguns, as well as old style shotguns, are well known for breaking their firing pins when dry fired. Winchesters and Rossi 94's are especialy prone to that but Marlins will do it too. And there's a reason that high-end SXS shotguns come with snap caps from the factory....just sayin'.
That's just a short list off the top of my head, and I'm still on my first cup of coffee this morning. What I'm getting at though, is that it's your gun, so treat it as you will.....but...me personaly, I follow the same rule with dry firing as I follow with many things;
namely....when in doubt, don't.
DGW