While the official Twitter application has become more usable through many updates from the beginning of its existence, there are still plenty of options when it comes to 3rd-party Twitter apps. Recently released to the Android Market as an alpha build, is Boid for Android. It is built and designed purely for devices running 4.0+ and it actually shows. It looks exactly how a system app would if it came stock with Ice Cream Sandwich, which I think was possibly the point.
There is multiple account support,
