Very slick Ice Cream Sandwich GUI Photoshop workfiles by Taylor Ling.

Comes in two (2) flavours, 720×1280 (for Samsung Galaxy Nexus, HTC Rezound), and 480×800 (for Samsung Nexus S, Samsung Galaxy S/S II, HTC Nexus One, HTC Desire/Desire HD/Desire S).

http://techietalkz.com/2011/12/13/android-ics-gui-design-kits-in-adobe-photoshop-format/