Remember that recent Microsoft job listing that suggested that the company is planning to work toward unifying the development platforms of Windows 8 and Windows Phone 8? Today that plan got a bit more real, as Microsoft CFO Peter Klein said at the Goldman Sachs Technology & Internet Conference that his company is ready to react to consumer demand for different device form factors. According to ZDNet's Mary Jo Foley, Klein's explanation was that Microsoft has "done a lot of the hard work in the developer platform" that's resulted in it being "well set up to respond to demand as we see it" when it comes to different product sizes. Reuters also notes that Klein wouldn't say whether or not Microsoft is planning a small tablet similar to the iPad mini and Nexus 7.

Klein was also asked if Microsoft has a "Plan B" if its tablets and phones fail to steal market share away from iOS and Android. The exec said that Microsoft is focused on taking the success it's had in the PC market and extending it into the phone and tablet markets, and that rather than crafting a Plan B, Microsoft will instead work to adjust its existing plan with market changes so that its products are accessible to all. "It's less a Plan B and more, how do you tweak your plan, how do you bring these things to market to make sure you have the right offerings at the right price points?" Klein explained.

Microsoft's job listing and Klein's statements today make it sound like the Redmond firm is focused on streamlining the developer experience for Windows, making it easy to create devices of different sizes and to write apps that work on those products. With tablets (both large and small) growing in popularity and phones coming in all sorts of sizes, it's important for Microsoft to be able to adapt Windows and Windows Phone to any size product that the market demands. Having a good app ecosystem is also crucial, which is why it's a good idea for the company to make it simple for devs to bring their Windows 8 apps to Windows Phone and vice versa. Microsoft is rumored to be prepping a substantial "Blue" update for Windows and Windows Phone that may make the two platforms more similar for devs, so here's to hoping Microsoft can make its products Blue as soon as possible.

Via The Verge, ZDNet, Reuters