Error creating AVD for Android 4.0

Fix link
 
Unable to find a 'userdata.img' file for ABI armeabi to copy into the AVD folder.[^]
 
EDIT
 
Complete Guide About How To Run Android 4.0 (Ice Cream Sandwich) On PC[^](Step by Step)

If You have intall android sdk and eclipse successfully As you are saying and then it shows this error then follow the steps mentioned below.
1 run your eclipse goto "Window+AVD Manager" click on it,it will prompt a window of
AVD Manager(Android Virtual Device Manager)
2 click new button on AVD manager window on right hand side",it will again prompt a
window name "create new ADV"
3 now give any valid name to that in "Name" textbox suppose "Test" and
then select "target" from drop down Menu as option "Android version(latest which
is install on ur system)-API Level No.(this are written there so select it)"
Ex. "Android 4.1.2 -API Level 16"
4 now select "CPU/ABI" from dropdown as ARM(armeabi -v7a) Ex. "ARM(armeabi -v7a)"
5 now click on button at the bottom "create AVD" it will send u on the AVD Mangaer
over there u will see your AVD name which is "Test" in our case,as we have given
above,just after successfully creation of AVD.
6 now select AVD name which is "Test" in our case by clicking on the AVD name(or Test)
when u done this u will see it get highlighted allot of option button is active on
the right hand side in the AVD mangager like Edit, Delete,Detail,Start in between
New And Refresh button
7 here click on the Start button after selection of your AVD Name which mean Test
in our case and it will prompt a window which is "Launch Option" in this window
now click on the "launch" botton at the bottom after clicking it will start
your emulator now wait a while and you will see your emulator in full-fledged.
 
Enjoyed it!!!