Sorry for posting it here, but I haven't made ten helpfull posts yet and can't post it in the original thread ([ROM-alpha] CyanogenMod 9.0.0 RC0 (Android 4.0.3) ).
Here's my nightly build of the amazing port done by kabaldan without the theme engine.
With this build I get 40 MB of free RAM most of the time.
Just two nice tips: uninstall "Google Maps" and "Google Talk" (I used Titanium Backup ROOT).
Updated SGX PVR drivers to 1.8 (ICS, full hardware acceleration). Lot of updates, tweaks and fixes... -nothemes build, much more free RAM.