Is this cheating?
This is contradictory: if books are allowed, then it should not be cheating. 
I have heard this topic discussed before and according to what I have been told as I remember you are allowed to:
1. Set up a chess board and figure out some moves.
2. You can use a book.
You are not allowed:
1. To use a chess computer
2. To discuss an ongoing game with others.
Officialy, chess engines are allowed in correspondance chess. But dont get mistaken: they don't play for you, and at some level they don't give the best advice. It's why it is a good plan to use several chess engines and compare their ideas; but they can't see all different strategies and tactics.
On my part here I sometimes look for GM's played games or opennings in books and online, but it is really to learn more (no point to get badly beaten if you played wrong moves in an openning you don't know. But I wouldn't say others are cheaters because if you consider their rating, you must consider the tools used, so there is no point in increasing your rating if your knowledge of chess doesn't get you to that rating, and you won't reach 2400 just using chess engines...