Ipad Sample Applications

http://maniacdev.com/ipad-development-tutorial/


http://iphoneos-developer.blogspot.com/2010/05/ipad-sample-code.html

Building Universal Apps - Icons

The app needs to be bundled with series of icon images when uploaded to the appstore


http://developer.apple.com/iphone/library/qa/qa2010/qa1686.html

Starting with IPad  3.2 development

If you are using Iphone project. You can create a universal app which based on the device would launches the appropriate content. 

Initially
Project > Upgrade Current Target for iPad and follow the prompts to create one universal application.

Using conditional coding to determine what needs to be shown to the user.  Using different nibs from the main window would launch the same view Controller with appropriate nibs. The positioning of the elements programmatically could be controller using the following conditional check in the code.

if (UI_USER_INTERFACE_IDIOM() == UIUserInterfaceIdiomPad)
{
// The device is an iPad running iPhone 3.2 or later.
}
else
{
// The device is an iPhone or iPod touch.
}