To me, flirting is harmless, and sometimes I don't even realize I'm doing it. This occasionally causes problems later on, because some people take flirting seriously.
It does depend on who is flirting, but it more depends on how they're flirting. Some things people consider just flirting is really... off-putting, especially if you don't know them.
Honestly though, I find it amusing and fun if it's with the right person and they know how to flirt.