As I said in your other thread (see below), the Sony has a locked bootloader and original recovery. Sony has locked the Tablet S down well, and there is only a couple of root methods. If your tablet arrives with Honeycomb and a kernel below build#10, you can root it. You can then upgrade to ICS and keep your root by using the All-in-One tool provided by condi (check the Development forum). However, if your tablet arrives with ICS, there is no root exploit currently available.
Most of the development for the Tablet S has been rolled into condi's All In One tool that can be found in the development section. Read the instructions there, but understand you undertake them at your own risk.
Also, please only post one thread per question, (you didn't need to post this and your custom ROMs question separately) and also leave a more descriptive title than "Question. Please answer!". Using an informative title like "State of development for Sony Tablet S" or "What can I customise on my new Tablet" would get you a lot more replies and better ones.