In principle, you can use the same objects and user interface controls, but the manual for the iPad user interface is very different from the iPhone.
You will need to write additional code if you plan to create a universal application, in which case you should be able to conditionally change the behavior of your application depending on which platform it runs on.
For the iPad platform, you can use the new UIPopoverController and UISplitViewControllers, which gives you new ways to interact with the big screen (more here ).
By the way, you will need to create another set of .xib files or process existing ones (created for iPhone) so that you can easily adapt to a larger screen. In addition, when developing for the iPhone, you can usually snap your project to a predefined orientation (portrait), on the iPad you should consider turning the view in landscape orientation as well.
You should consult Apple's official documentation for developing iOS applications regarding user interface guidelines and for developing universal applications.
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