There's another way. Either way, as
L2 Fly wrote, you'll lose EVERYTHING.
Back everything up to your SD card (or computer if no SD) and unmount it, then remove it -- it shouldn't be necessary, but better safe than sorry. You may also wanna back up your contacts, too (I exported my Google account stuff to a csv, just in case).
Next, go to the
Settings ->
Storage menu and choose
Format USB Storage.
Now for the magic erase:
- Power off the phone.
- With the phone off, hold the VOL UP, VOL DOWN, and POWER buttons (in that order -- don't let them go).
- When "SAMSUNG" displays, you can let go of the buttons.
- The device'll load to the Android system recovery <3e> screen.
- Use the VOLUME buttons to navigate the 4 or 5 options and POWER button to select them.
- Select "wipe cache partition". Agree if a warning pops up.
- Select "wipe data/factory reset". Agree if a warning pops up.
- If necessary, select "reboot system now" -- I forget if you need to; I'm betting you do.
- The phone will come back up and, in my case at least, it took 60 looong seconds before I got to the Android welcome and set up screen -- give it time
You're done; it'll be as if they factory-installed ICS and you just bought the phone.
Personally I didn't need to do this, but even with a package-managed OS like Linux, I generally prefer to wipe and reinstall the OS when doing an upgrade (as opposed to an update; 2.3.5 to 2.3.6, keep all... 2.3x to 4.0x, wipe) -- it's natural that I would do the same with Android