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 CuBox
Download Lakka for UDOO
Download Lakka for Wandboard
Download Lakka MQ EVK
Download Lakka PICO MQ
Download links for development images:
Download Lakka for iMX6
Download Lakka for iMX8