The document discusses various challenges and solutions related to developing cross-platform games for iOS and Android. It covers differences in GPU architectures between platforms, techniques for handling different screen resolutions and texture formats, approaches for optimizing shaders, and strategies for minimizing overhead from the OpenGL ES 2.0 API. The document provides recommendations for areas like sorting geometry, using shader permutations, offloading work to the CPU, and leveraging new capabilities in OpenGL ES 3.0.