Los Angeles-accepts, mostly, especially West Hollywood and vicinity,there you're almost not cool unless you're Gay,lol,and they have rainbow flags on the back of the W.H. police cars

South Western Germany-I'm in Ludwigshafen/Mannheim area specifically, tolerates, people here are "accepting" because they feel like they're supposed to be but be prepared for a few stares if you're holding hands etc. in public.

San Juan, Puerto Rico
very popular with gays and lesbians. The Condado district is the main district, gay clubs and gay-owned hotels and restaurants. There are also clubs in the Santurce area, which is walking distance to Condado. San Juan

Germany-feels fairly friendly and tolerant.

there are CSD parades in most larger cities.

The Mayor of Berlin is Gay and no one seems to care
http://www.berlinfo.com/Lifetime/Public/gay_berlin/index.htm

Most cities have "gay nights" at the local clubs if they don't have their own club ...However, in Berlin it is sometimes a problem to find the gay clubs themselves, as they are a bit hidden.

I think Planet out did a story about this which was funny and true