The Complete List Of Refusing Republicans

1. Sarah Palin, Alaska
2. Bobby Jindal, Lousiana
3. Mark Sanford, South Carolina
4. Rick Perry, Texas
5. Butch Otter, Idaho
6. Haley Barbour, Mississippi

This blogger put it aptly:

The governors have collectively expressed a few
concerns with the stimulus money, from general opposition on principle
to a belief that it would be better to reject the funds out of hand
rather than abide by the “strings” that Congress has attached to the
money (by strings, of course, the Governors mean they don’t want to
have to spend money on things like schools and medical costs).

To take a phrase from the man the Republican Party saw fit to
nominate as its presidential nominee, this is not “country first.” This
is ideology first.

Keep in mind, this is all posturing. Does anyone really believe that
the voters in those six states won’t be stark raving furious if they
continue to lose their jobs and their homes while the residents of 44
other states get some much needed relief?

Well put. The point was never that it was a bad stimulus plan (I think it flawed but it's better than anything else we have going now). The point is it's being opposed simply because it's a popular plan put forward by a popular Democratic President, one who, in our seriously-flawed electoral-college-based vote system, still got elected without having to cheat at it. 

The point is to undermine Democrats and return to power. 

Do note that the top two names on the list are generally regarded by the conventional wisdom as the up and comers, leading lights, and young turks–and likely contenders for the '12 nomination.