Android Icon Templates Pack
is a collection of template designs, filters, and settings that make it easier for you to create icons that conform to the general specifications given in this document. We recommend downloading the template pack archive before you get started with your icon design. The icon templates are in both Photoshop (.psd) and Illustrator (.ai) file formats.
Website: http://developer.android.com/guide/practices/ui_guidelines/icon_design.html#templatespack