This should be easy for you experts out there...

One day I made a remark about an employee that I work with. I said sarcastically, "I'm sure glad XXXX showed up for work today." I said this remark because of many recent call-offs this employee has had in the last few weeks. I should have kept the comment to myself i realize. The employee was told about the comment I said by a friend that overheard me say it and is now the employee is upset about it.

First Question: I realize morally I should not have said it, but I have not said anything against the law, correct?

Second Question: I was confronted by one manager directly afterwards saying I should not have said it. Okay..I agreed. I was then confronted by another manager and the employee that i said the comment about. And then I was confronted AGAIN by another higher manager about the comment. Each at different times. Is this not a form of harrasment towards me? What should I do?

I don't see any wrongdoing in what you did. I don't know what kind of work you do, but you were concerned about the work production and the image your coworker creates by excessive call offs. Unless they have a good reason to do so, there should be a policy in place, some kind of a point system may be to stop the call offs. You should be praised for not calling off. However, it looks like your supervisors might be "playing favorites" for some reason. I don't know if it's a good idea, but if I were you, I would talk to your Human Resources or to the owner of the company direct. ;)