While the world's going bonkers for touch-controlled interfaces, this article will focus on the more traditional input method of the mouse. I'll suggest an approach of progressive enhancement for handling interaction design; more specifically, an overview of the CSS cursor rule.
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Even though web traffic is increasingly being taken over by mobile devices (and thus touchscreen devices), the CSS cursor rule is far from obsolete. You can design a website or application UI with a input-agnositc approach that will work across a variety of devices. Whether those devices are controlled with a touch screen or mouse, the CSS cursor rule will act as an additional (though not imperative) UI improvement in visual feedback for supported devices.
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Alternatively, you could use absolute paths in the CSS, although you still have to provide fallbacks for any .CUR files:
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