This step is independent of your OS choice, the downloaded image can be used on any OS.
However, the image is specific to the target hardware, as its name should reflect it.
Download Lakka for Bananapi ~ 400MB
Download Lakka for Cubieboard 2 ~ 400MB
Download Lakka for Cubietruck ~ 400MB
Download Lakka for NanoPi M1+ ~ 400MB
Download Lakka for OrangePi 2 ~ 400MB
Download Lakka for OrangePi Lite ~ 400MB
Download Lakka for OrangePi One ~ 400MB
Download Lakka for OrangePi PC ~ 400MB