The user interface design is very different - check out the development instructions. First, tab stripes tend to extend beyond the tab bar at the top. In addition, you are much more strongly encouraged to design for all directions.
Basically, the flow of things is very different, because instead of a big tree of trees, like on the iPhone, you have much more space for placing objects in front of you. Almost the entire user interface should be thought out, although it makes sense to reuse some table view code when presenting side lists for something like splitting.
Also think that people on the iPad can be much less random users of your application, on the phone people are usually in and out of the applications pretty quickly, but on the ipad the user is usually more suitable for doing something in the long run Therefore, you might consider how to optimize the iPad for users who are doing something more complicated or in the application for a longer time.
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