All about context. For example, heaps of people (including myself) have continued writing in an exam after the teacher tells you to stop. It's only for a couple of seconds, MAYBE 10, but it's still cheating. It would be hypocritical of me to even get angry at a friend for doing that when I have done it myself. I have not, however, used notes in an exam, and if I saw my friend doing THAT, then I would tell. I agree with Namu to the extent that someone who cheats to that extent would not be a GOOD friend.