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 HD18Q ~ 400MB
Download Lakka for M201C ~ 400MB
Download Lakka for M201D ~ 400MB
Download Lakka for MK808B-Plus ~ 400MB
Download Lakka for MXQ ~ 400MB
Download links for development images:
Download Lakka for Amlogic GX