Consider dp = px in Photoshop
- xlarge screens are at least 960dp x 720dp
- large screens are at least 640dp x 480dp
- normal screens are at least 470dp x 320dp
- small screens are at least 426dp x 320dp
Following more specific
- 320dp: a typical phone screen (240x320 ldpi, 320x480 mdpi, 480x800 hdpi, etc).
- 480dp: a tweener tablet like the Streak (480x800 mdpi).
- 600dp: a 7” tablet (600x1024 mdpi).
- 720dp: a 10” tablet (720x1280 mdpi, 800x1280 mdpi, etc).
Download the Sample android PSD from here
for more reference click here
I hope it would help you