* Note that the 'rotate' control is not supported on all Google Maps locations. It will only appear at the maximum zoom level in streetview, satellite or hybrid mode (if supported on the location being viewed). At all other times, it won't be visible, even if enabled. To see it for yourself, try zooming to the maximum level in Los Angeles, New York, or most other major American cities. It will appear around the pan control.
Relevant section of the Google Maps API: Map Options