We knew that Microsoft was planning to tuck that Modern UI inside the resurrected Start Menu for Windows 10, and today, the company provided more details on the next installment's aesthetics. When the update arrives, there will be a version that's designed specifically for devices that are smaller than eight inches in size. This means that the look and feel of the desktop and larger tablets will carry over, and universal apps will allow for seamless transitions from mobile to office sessions. Apps like PowerPoint and Word carry a similar look in mobile versions, and features, like a list of recently opened files, sync across phones, slates and desktop machines. The goal here is an easy-to-use cross-device experience that's accessible anywhere, and consistent aesthetics will certainly help.

http://www.engadget.com/2015/01/21/windows-10-design/