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planning the same app for both OSX and iOS

I would like to ask which is the best strategy for creating an application that will be developed both on Mac and iPad, so to make minumum effort to port it from one platform to the other, starting from iPad, for example, but rather trying to make both at the same time. The application, in fact, would be an iPad-style one on the Mac too. How should I have to plan the project? Which are the main tricks to easily get the goal?