I am new in PhoneGap, making a app via Xcode; But I found an error regarding CDVViewController.h. However, the file physically exists there. I am using Xcode 4.
If you're building to the local build output directory, rather than the new xcode artefact store, you may need to copy the contents of CordovaLib/build into $YOURPROJECT/build.
The same applies if you're using xcodebuild from a terminal.