Kernel source is always a much sought-after commodity in the Android custom development world, and the source for Android 4.0 has been in high demand and rightfully so. The kernel source provides developers with the files and libraries needed to tweak and improve the OS for a device so as to improve things like battery life, processor overclocking and undervolting, and much more.
There are few manufacturers who fully adhere to GPL standards for releasing the kernel source for their devices, and some even wait until the last minute or later (read HTC) to do so. Samsung however has been bucking that trend for quite awhile now. They are well known for releasing the kernel source for their new handsets on, or sometimes even before, launch date.
A week after releasing the Stock ICS ROM for the Samsung Galaxy S II GT-i9100, Samsung has released the kernel source for it and you can download it from Samsung’s Open Source Release Center or from this direct link. Discussion can be found on our forums.
[Thanks to XDA Recognized Developer Faryaab for the tip!]_________