I read some of those website links that explain about exporting different image sizes for iOS device. But I don\'t really understand of those explaining. (May be I am not go
You are asking way to much here. First off, you do not work in pixels. You work in points. These are 2 different units of measurements. On a 1x scale 1 point = 1x1 pixel, on a 2x scale 1 point = 2x2 pixel, and on a 3x scale, 1 point = 3x3 pixels.
Now when it comes to how to scale, people claim that you start big and you got small for best quality. This is simply not true. It all depends on the actual image as to how it will scale. So your goal is to find what works best for the image. I would recommend starting off from big to small, but if it doesn't work out as nice as you like, go small to big, then try a different scaling method. I personally do not rely 100% on automation, I like to tweak all 3 sizes manually until the images are perfect, which makes sprite-kit really tough to work with in this department because I have to design my graphics in a way that counter act the hardware scaling. Bottom line is at the end of the day, do what is best for your app within your budget constraints.
Now when it comes to font sizes, again you are working in points, not pixels. Whoever told you that you need to multiply has no understanding of how retina display works. So when you do 16pt font, the system will automatically pick 32pt and 48pt. (But if you read it it will still say 16pt)
Try not to over think this matter, it is really simple to understand. The entire point of retina display is to provide a sharper image while maintaining the same experience, and it does this by offering more granularity in the way pixels are displayed. Each individual pixel is very very tiny, which makes it hard to see with your eyes. Instead they are companions to other pixels, so that when your eyes put the 2 pixels together, you get a better looking image that could not be produced by using a single colored pixel. When you work on your apps, you want to keep this in mind. This is why it stinks for new people to get into development. Everybody should start with the iphone 2g, then adapt their app to iphone 4. They will get a clear understanding of what retina is built for.