maconsultant, I’m not sure if you own or have access to AOSP device like Gnex or Nexus S, if so I would start learning how to setup your build environment and compile with devices as you be able to test your builds. Then move onto 7.7 once you’re a little more confident and have a general idea how the device tree looks.
I have been investigating a possible cm9 port, the 1st hurdle is the kernel which we have sources for, non the less these sources are configured for Touch whiz and there are some differences to a stock AOSP kernel.
You would need to setup a stock kernel as a base. The sources for the core base system don't differ to much, its just the proprietary hardware libs which we have for HC 3.2, i'm not sure how compatible they are with ICS.
I know there has been port of the GT-p7500 (10.1) to cm9, 1st place to look, although hardware is different being tegra based. Second place would be the SGSII ics ports as they have the same processor base and the same GPU. This would be a good generic base to start from.
I’d really like some development on the device, but the sales ban and the Apple circus have seen it banned through most of Europe and the states. 2012 being year of the tablet, doesn’t make me confident on development for this unit.
Good luck and happy reading.
Remember XDA and Google are you friends.