Get downloading! Alongside the unveiling of the Galaxy Nexus and Ice Cream Sandwich, Google is making the Android 4.0 SDK available at developer.android.com. It includes an emulator, which gives us a preview of Ice Cream Sandwich running on tablets by providing an option to view for larger screen sizes.
Android 4.0 is a major platform release that adds a variety of new features for users and app developers. Besides all the new features and APIs discussed below, Android 4.0 is an important platform release because it brings the extensive set of APIs and Holographic themes from Android 3.x to smaller screens. As an app developer, you now have a single platform and unified API framework that enables you to develop and publish your application with a single APK that provides an optimized user experience for handsets, tablets, and more, when running the same version of Android—Android 4.0 (API level 14) or greater.