I am trying to get a look at the Gallery application in ICS, using the emulator.
So, I launch an AVD and snap a couple of pictures with the Camera then launch the Galler
You need to make sure that your AVD has the camera enabled prior to starting the application. In Eclipse you browse to Window->AVD Manager and just add the camera hardware. While you're in here make sure you add some space to your SD card section as you'll need this to take photos.
Restart your app and you should be away.