As far as keywords, copy and backlinks, there isn’t much difference. You main concern should be usability related elements of the site. You should be using responsive design and focus heavily on localized SEO if you are at all a local presence. For example a local business would want to have local business listings like a Google Places page. Having phone numbers that users can call right from their device should they find your business/website.
Here are a lot of posts associated with mobile SEO,
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