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An error occurs while¬†creating AVD for Android 4 & above – “Unable to find a userimg.data file for ABI armeabi to copy into the AVD folder”

For that all you need to do is the following

Step 1) Open Eclipse and click on Run Configurations (pull down the arrow next to the Run or Debug button).

Step 2) Select “Android Application” and click “New”

Step 3) Select the “Target” tab and select “Automatic” (Click once more even it is selected and the list box below is disabled”

Step 4) Click on the “Manager…” button

Step 5) In all the “Android 4.0.X” sections, select “ARM EABI v7a System Image” checkbox

Step 6) Click the “Install X Package…” button

Source: http://tech.thecoolblogs.com/2012/01/unable-to-find-userdataimg-file-for-abi.html#ixzz1u2EMZGt7

Read : Basic Requirements for Android Application Development