A member of the XDA Developers forum, bypass23, has created an Android 3.0 port for the Nexus S. Users can download the ROM from the forum thread, and many members have installed it. They have so far found the ROM to be slow and restrictive, as it is meant for tablets and was developed purely from the SDK.
As such, neither cellular calls, data, SMS messages nor Wi-Fi are working. Reports of slow, lag-filled performance are also common. The ROM could allow developers fix specific issues with the Android 3.0 build. The OS runs in landscape mode best, though the icons remain small because of that. Setting it in this build requires starting the camera app to force rotation, then clicking on the clock from the home screen, clicking it on the pop-up and locking screen orientation.
Bypass23 gives credit to other users for the work that served as the basis, including Pershoot, NuroSlam and RiotMAC.