I started learning the same thing, and it seems that OpenGL-heavy applications will be some of the easiest to back up on a Mac. Almost everything in OpenGL ES is present in OpenGL on the desktop (with the exception of some things with a fixed point), so the code can remain unchanged.
The way OpenGL is handled on the iPhone is with a Core Animation (CAEAGLLayer) layer, not a specific view. Therefore, you should port this to a Leopard-based desktop application, although you will need to convert all references to EAGL classes to their OpenGL equivalent (e.g. EAGLContext to NSOpenGLContext). You can display in CAOpenGLLayer, which is displayed by itself, or use this layer to support custom NSView.
The fundamental structure of a Cocoa working application will be different from Cocoa Touch one, but you can start with one of the Xcode templates and add back to your components from the Cocoa Touch application.
Again, I have not done this for my application yet, but it looks quite simple.
Brad larson
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