It seems that Google has recently announced that they are nearly done with Android 4.0.4 and will be pushing the update to AOSP. According to the reports, there are over 100 changes from Android 4.0.3, but no details are available at the moment. We assume that the changelog will be posted shortly after the code has been made available. Now the good news is that it seems that Nexus S owners are eligible to receive the update as they have been found available on the OTA servers although you will need to be on Android 4.0.3 in order to download it. However it should also be noted that only unlocked and unbranded versions of the Nexus S should attempt to download this, meaning that if you have a carrier locked and branded Nexus S, i.e. Sprint’s Nexus S, then perhaps you might want to wait for the carrier to push the update out to you. For more information on getting started with the update, head on over to the XDA forums.