develop android app for gingerbread honeycomb

I'm a new android developer. I'm developing an app for android Gingerbread (2.3.3) and I would like my app to be used in a Tablet with HoneyComb 3.0.

My questions are:

1. What is the best approach, develop the app first to Gingerbread and adapt it to Honeycomb?. (or that kind of think is insane?)
2. Do you have any suggestions about the design of the app for a better adaptation to both OS versions?

Th开发者_开发技巧anks.

Use fragments. There is a static library that should allow you to write for Honeycomb and maintain compatibility all the way till Donut. See this and this
Also read android-developers.blogspot.com/2011/09/preparing-for-handsets.html . It covers some aspects of designing a single application to run on both phones and tablets. It looks like if the applications follow the guidelines set here, then Ice Cream Sandwich compatibility should be trivial at worst.