Q: Is there a way to access iCloud tabs on Windows 7 or is this just for Mac and Safari?
A: Unfortunately, iCloud Tabs not only requires Mac OS X and Safari, but specifically Mac OS X Mountain Lion with Safari 6.
OS X Lion and Windows 7 users can still sync Bookmarks and the Reading List with iOS devices via iCloud when using Safari 5.1. The iCloud Control Panel 2.1 for Windows also supports syncing Bookmarks with Internet Explorer 9, but not the Reading List as IE simply doesn’t have an equivalent feature.
Note that no sync options are provided for either Firefox or Chrome on either Windows or OS X, although the latest version of either browser can still be used to access the iCloud.com web site.
While not as seamless as the iCloud Tabs feature, Bookmarks and Reading List can still be an effective way to share pages between your Windows 7 PC and your iOS devices; if you’re using Safari on Windows, the Reading List is best for storing and sharing one-time content while Bookmarks obviously are better suited for keeping track of pages that you may want to refer back to more than once.