First things…first:

Download Eclipse:
Download and Install Google-Android SDK:
Install the Goolge-Android ADT Eclipse Plug-in:
Configure Goolge-Android ADT Eclipse Plug-in to point to Android -SDK.
Click on Help -> Install New Software

Add a New Update Site:

Follow the instruction and Click OK to Agreements.

Re-start Eclipse to ensure everything has installed properly .
Click Window , NOTICE the Android SDK and AVD Manager item

Create a New AVD

Give your AVD a name, and Select the Android SDK version to use:

Download and Install optional SDKs and importantly USB support to deploy onto a physical smartphone device

You are done and Ready to Set-up your first Android App in the next tutorial!