Google has made the Honeycomb 3.2 SDK component available for download, as well as an update to the SDK tools, the compatibility package and a new release of the Android NDK. These tools help developers create new apps using features introduced with the 3.2 update, including optimizations for more tablet types, compatibility zoom for apps that are fixed size, media sync from SD card support, and an extended API for managing screen size (including 720p televisions and similar devices).
The details are all at the Android Developer site, and the updates can be downloaded from within the SDK. Google seems to be stepping up for Honeycomb development, and we're sure more great apps will follow.
Source: Android Developers