Commonly seen in San Francisco, although I've had reports of sightings in Los Angeles and New York as well. A living statue generally consists of a person, usually a young man, spraypainted entirely silver or gold, wearing reflective sunglasses (eyes are hard to spraypaint) and perched, usually motionless, in a prominent location.

The first time I saw one was in Union Square in San Francisco. He was perched atop a concrete pedestal bearing a plaque, and I easily mistook him for the thing he was imitating. When I got a bit closer, I noticed the sunglasses, but still thought he was a statue; it isn't uncommon for some joker to place a hat or glasses on one, just for kicks.

Then he moved. I think he waved at some attractive woman nearby. I almost had a heart attack.

Update: More sightings in New Orleans, LA and Cambridge, MA. It would seem that this phenomenon is more or less ubiquitous in large cities.