The main reason I like it is the enhanced UI...frame rates are faster and smoother. ICS takes better advantage of multi-core CPUs than GB did. Things like live wallpapers will impact frame rates far less than GB did. Because of the better CPU handling, multi-tasking and background processes mesh better too...so for example I notice there is almost no delay for the dialer to come up when I get a call like there was under GB. Menus are all consistent now...fast and smooth and with effects like rotating, sliding and fading that look like iOS.One question though? Since I'm new to ICS exactly what does it improve? What all does it do differently?