It depends on the type of the extension, but not really. To answer your question more clearly, you need to specify what your extension is about: modify some pages (like userscripts/userstyles), extend browsers' features, or something else.
There are a few portability notes, however, that could help you to simplify this process:
- Don't write browser specific code. In some modern browsers you're able to use HTML5 features, like Web SQL Database API. It is difficult to emulate such behaviour on IE, for instance.
- Keep your JavaScript modular; don't use vendor specific JavaScript methods, and your code will be portable and will not rely on TraceMonkey or V8;
- Separate HTML from CSS and Javascript, don't make your code dirty and complicated.