The most interesting and user friendly application is penguin flash.

I tried to make a tilt game using penguin technology. Will update it here soon.

it uses the tilt emulator technology.

Penguin lets you make tilt games and applications in Flash. Penguin comes with the Penguin Tilt Emulator that has a mobile device emulator so you can tilt, turn and translate a device. This leaves tilt data (TiltML) on your machine. Penguin reads the tilt data and provides an easy way to get at Roll, Pitch, Yaw, Forward, Right and Down data.

Penguin for Flash Launches to Help Designers and Developers Make Mobile Tilt Games and Applications

Visit http://penguinsflash.wordpress.com and download the zip at the left. There are full instructions on how to install the classes and examples on how to use them. See the CODE page and the VIDEO pages for an introduction and to see the samples in action.