Google should really provide layout drop-in replacements (XML, Nine-patch, bitmap tiles, selectors, per-element-PSDs) for 2.x Android releases, and some system to support the grid they started in ICS (48dp element height, 4dp/8dp spacing,...).
Offtopic: I like how the OP uses Roboto for the site :)
I guess you can apply the 48dp grid to older android apps as well. The grid is not about android version, it's about screen sizes and resolution in my view.
Yes it works, "dp" are meant to be of the same physical size on all devices (even though there are badly implemented firmwares where it differs). What I mean is - these best-practice sizes should somehow be implemented (On ICS, buttons seem to have a min-width of >= 48dp per default - but there also ought to be layout helpers for spacing etc.).
I don't understand it either. There even seem to be some screenshots from some complete UI kit on their design website, but no PSD to download anywhere. And I needed the templates immediately, so I had to draw them myself.
Offtopic: I like how the OP uses Roboto for the site :)