Apple has sent a note out to iPhone and iPod touch developers encouraging them to start developing iPad apps today... with the iPhone 3.2 SDK beta (!)
iPhone SDK 3.2 beta is now available to all iPhone Developer Standard and Enterprise Program Members from the iPhone Dev Center.
The iPhone Dev Center also provides additional resources including the iPad Programming Guide, iPad Human Interface Guidelines, Preparing Universal Applications, and sample code.
Log in to the iPhone Dev Center and start developing innovative applications for iPad today.
And yeah, Apple said from the beginning that iPhone 3.2 beta was exclusive to the iPad, but come on Apple, it's iPhone 3.2, are you going to throw the actual device, the one that hasn't seen even a hint of an update for months, a little love here?