Googler Jean-Baptiste Queru has confirmed that Google is nearly done with Android 4.0.4. They’re so far, in fact, that the update is now in the process of being pushed to the trees and trunks of the Android Open Source Project. He states that there are over 100 changes over 4.0.3, but we have no clue what they are right this moment.
We imagine those details will be made available shortly after the code is completely made available. Those with a Nexus S won’t have to wait, though, as the official update – believed to be final – has been found on OTA servers and is ready to be downloaded and installed. You’ll need to be on Android 4.0.3 to get it. Read this XDA thread to get started. [The Verge] [Note]: As a rule of thumb, only owners of the unlocked, unbranded version should install this. Some people have reported success with the T-Mobile version. [source 1|2]