There is a lot of repeating what someone else said in this thread. In my experience most firearms suffer no immediate damage from dry-firing. Other damage is mostly speculative as to cause and effect; firearms manufacturers' recommendations are based on their perceived interests and not on the possibility of damage to the gun (cop shooting self in foot for example).
Some rimfire firearms will suffer immediate damage from the firing pin peening the back of the chamber (High-Standard Sport King I once owned). However, my experience is that most will not - I own dozens of rimfires, old and newer, where this is not a problem.
I think dry-firing is a great way to practice. My method is to line the sights up against a contrasting color wall (white) and fire without disturbing the sight alignment.
I know I will be criticized for ignoring manufacturers' recommendations - consider manufacturers' recommendations are based on what they are afraid of and not what will hurt the gun.