Sony Ericsson has just become the first manufacturer to release ICS albeit in alpha ROM form for Xperia handset owners. The bad news is that due to legal reasons there's no Google apps included and you can't even make phone calls with the alpha ROM of ICS, so you basically can't use it other than for testing purposes.
If you're not brave enough to flash the ROM, don't worry, Sony Ericsson has recorded a short demo reel for you to take a look. If you would like to try the alpha ROM, check it out at the link after the video here:
Source: Sony Ericsson Developer World