You may have a look at the
B4X XUI Booklet.
Be aware that you need one project for each platform.
Use as much as possible B4X Views which are wrappers above the original views.
You need the XUI libraries which are shiped with the products.
Use XUI Views, these are in the
XUI Views B4XLibrary.
As already said, you can share modules between the projects, one file in one project and the other projects point to this file.
One cons, you may loose some platform specific views.
iOS and Android users may expect different interface layouts.