Mission Accomplished!
Removing the 10amp fuse from the under dash fuse panel achieved exactly the results I was after so that was the wiring I tapped into.
I'm detailing here the steps I took for anyone wanting to do the same. I used the blank switch panel to the right of the dash dimmer wheel and electric mirror controls, all of which reside to the left of the steering column just above the fuse panel access door.
The following dash components needed to be removed to fully access the blank switch panel as well as the back side of the fuse panel, in this order (names from the Nissan Service Manual, not mine):
1) Fuse Block Lid (this is simply the pull off cover for the interior fuse panel to the lower left of the steering column)
2) Instrument Side Mask (LH) (this is the access panel on the side of the dash only visible when the door is open. It's easiest removed just by reaching up through the fuse door opening and pushing it outward)
3) Instrument Lower Finisher (this is the panel containing the previously mentioned switches which ends at the center console stack. It's held in place by what I refer to as 'spring clips' (clips & pawls in Nissan speak) along with two screws under the fuse panel door and just above the gas filler door and hood release. Remove the two screws first, then give the lower right corner a good 'yank' and you'll immediately experience how the 'spring clips' release at each corner.
4) Instrument Side Finisher (this is the section between the 'Lower Finisher' and the left side dash air vent. It should probably come off before the lower piece but as I couldn't find an easy way to do that, I let the removal of the lower piece force the release of its lower spring clips. Then the uppers released easily.
You then need to remove the blank switch panel. You could do this while leaving the switch bank installed in the 'Instrument Lower Finisher' but I found it much easier and less risky to un-do the three screws holding the switch bank in the panel.
You'll also need to release the fuse block from its mounting arms. There are two which are self evident and only need a simple pry from a very slim screwdriver to slip it off the two mountings.
Once this is done, you now have access to all of the wiring on its reverse side and it's relatively easy to identify which wire to cut. The A/C fuse is on the lower left, one location to the right. It is flanked on each side by a 15amp fuse. The wire from it is red.
This wire isn't very long, I suggest cutting it approximately mid-way along its exposed length. I then used closed end crimp connectors to attach the wiring that runs to the switch.
The most difficult part was cutting a hole in the blank switch panel to accommodate the switch since this piece has vertical and horizontal fins molded inside it. The switch I used is from Pilot and requires a 1/2" x 3/4" opening. I popped the blank out its mounting so this work could be done on my workbench. After careful cutting and filing, the switch fit perfectly. It offers a third terminal to ground it which illuminates the rocker but I chose not to use that since it's on all the time, switch off or on, and is very bright, even in the daytime.
Then it was simply a matter of reinstalling everything which I did in the following order:
1) Fuse block back on to mounting bracket
2) Instrument Side Mask (LH)
3) Switch bank back into Instrument Lower Finisher
4) Instrument Lower Finisher
5) Instrument Side Finisher
6) Fuse Block Lid
That's it, probably about an hour total.
Here are a couple of photos (no flash) of the finished result. In each, the switch looks like it's lit but that's just the lighting. It really isn't that bright, especially when viewing it from the normal driving position. And if you might be asking 'why blue?', well after all, it is A/C!
Hope the pics are viewable, it's been a while since I've posted any!