Apple ~Technical Note TN2262: Preparing Your Web Content for iPad:
Safari on iPad is capable of delivering a “desktop” web experience. iPad has a large, 9.7″ screen and fast network connectivity, and Safari on iPad uses the same WebKit layout engine as Safari on Mac OS X and Windows. You can ensure that your website looks and works great on iPad, and even create new touch-enabled web experiences for your customers, by considering a few specific differences between iPad and other platforms.
If you have access to an iPad, test your website using the iPad. If not, you can test your website in Safari on iPad using the iPhone Simulator (Hardware -> Device -> iPad). iPad is available in the iPhone Simulator in iPhone OS 3.2 SDK beta 2 and later, which is available to iPhone Developer Program members. In cases where it is possible to simulate iPad-like behavior in Safari on a desktop computer, instructions are given below.