Chris Arvin offeres this high quality PSD of the Android 4.0 Interface elements. The source file has two versions of the UI: one light and one dark. The elements are vector-based with layer styles, allowing for easy resizing. Unfortunately the archive does not contain the fonts used as well – meaning you either have to hunt them yourself or replace them with another font.
[notification type=”information”]Licence: free for personal and commercial projects[/notification]
[button color=”green” link=”http://dribbble.com/shots/396641-Freebie-PSD-Android-4-0-UI”]Get the Android 4.0 Ice Cream Sandwich UI Pack[/button]