Actually found the solution myself and is pretty simple. The only thing that is a bit tricky in ADT to validate the new declaration because at first 'it says' that the declaration is invalid. The workaround is to cut (ctrl+X) the declaration, do a project clean by Project|Clean and then put it back by paste it again (ctrl+V). Weird but true ;-)
You can declare a string resource like this (in XML file):
<resources>
<string name="app_icon">assets/appicon.png</string>
</resources>
android:icon="@string/app_icon"
<- this works
Then you can use just one high-res icon image as icon for all devices! Looks great! See also picture below (between red rectangle ;-)):