From OMAPpedia

Installation and config of Always Innovating's Android ICS distro for Pandaboard

As of August 2012, the quickest and easiest way to get a fully funtional install of Android 4 (aka Ice Cream Sandwich) on a Pandaboard is to use a prebuilt disk image kindly provided by Always Innovating.

Download links

There is no official site hosting AI ICS but it can currently be downloaded from rapidshare:

https://rapidshare.com/files/3911501276/panda-ics-4.0.1.zip

https://rapidshare.com/files/15358511/panda-ics-4.0.3.b.zip