I would like to create different layouts for tablets and handsets in Android. Where should I put the layout resources in order to make this differentiation?
With layouts, I believe you can only current differentiate by the following:
res/layout/my_layout.xml // layout for normal screen size
res/layout-small/my_layout.xml // layout for small screen size
res/layout-large/my_layout.xml // layout for large screen size
res/layout-large-land/my_layout.xml // layout for large screen size in landscape mode
You can find more info on what you can add to the folder structure to differentiate between different settings here.
The biggest problem is that the Android SDK hasn't really incorporated tablets officially. Hopefully that will be resolved in the next version of Android. Otherwise, you just need to make sure you use scaling layouts that will work for any screen size.