In the ongoing effort to make apps better on Android, Google has released another new guide for the developers who may be looking for guidance on just how to build a great tablet-oriented app. The piece has some fairly detailed information, including how much to adjust padding of UI elements and how to target different screen sizes and resolutions. There is also more broad guidance on how to make the most of larger screen real-estate.
An example of how to rearrange UI panes when switching orientations.
One thing that becomes clear as you read this advice is that the company doesn't want everyone developing for the Nexus 7 and ignoring other form factors.