The document discusses designing and developing universal phone and tablet apps. It provides tips for increasing reuse between phone and tablet versions to reduce costs. Specifically, it recommends (1) creating a unique first screen for tablets while reusing components via popovers and modals, (2) developing a single universal app instead of separate phone and tablet apps, and (3) reusing business logic, storyboards, and autolayout to design flexible views instead of hardcoding layouts. By planning for reuse from the start, the overall cost of adding a tablet version can be reduced to around 20% more than a phone-only app.