In the Phone Gap the following should contain
www_android\res\values\strings.xml - contains the name of the app
www_android\res\drawable-hdpi - contains a 57x57 pixel icon
www_android\res\drawable-hdpi - contains a 57x57 pixel icon
www_android\res\drawable-hdpi - contains a 57x57 pixel icon
Source (Step 12)
Alternatively
<?xml version="1.0" encoding="UTF-8"?>
<widget xmlns="http://www.w3.org/ns/widgets" xmlns:gap="http://phonegap.com/ns/1.0" id="com.nitobi.johngarrett" version="1.0">
<name>John Garrett Drinking Game</name>
<description>
If you're watching a Canucks game, you need play this.
</description>
<author href="http://www.nitobi.com" email="support@nitobi.com">
Tim Kim, Ryan Betts, Fil Maj
</author>
<icon src="img/beer_72.png" width="72" height="72" />
<icon src="img/beer_48.png" width="48" height="48" />
<icon src="img/beer_36.png" width="36" height="36" />
</widget>
Source