Some teams will start with 'visual' design at the beginning of the process and, in that case, will do the ~48 mockups before any code is written (it's more because there aren't just 2 different screen sizes). It's a more satisfying (and perhaps cheaper) process to develop in stages:
- content hierarchy (what's important on one platform will rarely change between other platforms, despite the developer guessing otherwise)
- interactivity (the platform can most of the time cater to the differences in input if you lean on the platform capabilities)
