I have made a XML file:
I've had the same problem too, and there were no problems in Eclipse->Problems for me either.
You might consider adding in a default state for the drawable (as practiced in this ImageButton example at the Android Developers website), shown in this modified version of your presented code:
Otherwise, I would say (from something I've experienced just now in Eclipse) that you should push the app out to your phone or emulator anyway. In Eclipse, I'm staring at a "Failed to parse..." message in my Graphical Layout tab of the layout XML file I am having troubles with, but on my phone, I see the image exactly as it should be (responds perfectly to button presses and whatnot).