A project targeted at Smartphone should run on Pocket PC, however the
reverse is not necessarily true because the Smartphone contains a subset of
the forms controls (and limitations such as the number and position of menu
items). There are two approaches you can take:-
1. Create a single class library (dll) project with your application logic.
Create two front end applications which both use the same dll and customise
each for the specific UI of the target device.
2. Create a Smartphone project - you will be able to run this on a Pocket PC
manually but not by debugging through Visual Studio .NET and you won't be
getting the best out of the Pocket PC.
3. It is possible to build a single project which can display a different UI
depending on device type - either by having multiple forms within the
project, or by laying out the forms at runtime (foregoing the designer
tools) - start from a Pocket PC or Windows CE project and you will have
access to all the controls - you will need to be aware of which are
unsupported on smartphone (ListBox, Toolbar, Button, DataGrid etc).
Peter