The SDK (part of Java) is identical, but the NDK (which can also be called part of the SDK) contains ready-made versions of the Windows / Linux / Mac GCC compiler for creating ARM / MIPS / x86 executable files for Android.
To compile your own native code on a Mac, you need another ready-made GCC bundle (included in the NDK). This part, of course, cannot be copied from Windows.
To create Java, just make sure your Mac is not too old (like PowerPC) and supports the Android SDK and the official JDK for running Ant scripts.
Direct copying may have one problem: the CLASSPATH variable will point to your old Windows paths, not the Mac path.
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