wine-0.34 added support for Xcursor (http://winehq.com/?announce=0.9.34): winex11.drv: Add Xcursor support for 32 bit cursors. I checked that 0.36 checks for the header X11/Xcursor/Xcursor.h and this is provided by x11-libs/libXcursor. The ebuild doesn't have any DEPENDs on libXcursor and no other X depend RDEPEND on it either (by my quick checks), so the build could fail. I have not checked if the library itself is used during runtime as to know if this should be added into RDEPEND X? block or only DEPEND block - if it uses the header, it uses the library too in all likelyhood. Of course most systems have libXcursor from gtk+ RDEPEND, but not necessarily some pure KDE or other DE systems...
wine will build just fine without the Xcursor header file since this is a pretty lightweight library, i'll just force it via USE=X