The developer package contains old release notes for all changes since NextStep 3.3 (AppKitPrePublicBeta.html). Some of the very old notes have less detail, but they will probably still be useful in determining what changed and what didn't as you convert your application.
First thing you will notice is the change in the file system layout has rendered the hardwired paths in the Makefiles useless, so your builds will fail immediately. The conversion script in /Developer/Makefiles/Conversion should help with this.
You should also open your nib files in InterfaceBuilder, fix up the layout for Aqua (there is a menu command for this), and resave them.
Other that that there are small API changes here and there (pay attention to compiler warnings and look at the release notes); the biggest change is probably the removal of PostScript, as bewebste mentioned. Conversion to NSBezierPath or Quartz will be straightforward in some cases, in others less so.
Ali