I have received a PSD layout from my client, and I it contains some fixed background images, and below those images there should be some Buttons, TextViews, etc.
The problem is, that for example the Game Over screen has a background, then there should be image with “You win” or “You lose”, above the background in specific offset from top left corner.
If I design the interface for 480×800 phones, and specify the offset in pixels, everything’s OK. But if I deploy it into 320×480 phone, it of course doesn’t fit, because pixel offsets are different now and the background is scaled.
Using dip units doesn’t help, because the smaller phones have physically smaller screens too.
here is a sketch of what I’d like to do. All and it should look similar on phones from 240×320 do 540×960. Is it possible to somehow do this in single XML layout file or do I have to hand-code offsets for every resolution that comes to my mind?
The main problem is that on the picture, the red frame around “you win” is a place where it fits into the orange background, because that’s the way the graphics is designed. And when the app is run on phone with smaller resolution, I don’t exactly know how to align the “you win” picture on the orange one. 
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create different size images from provided PSD for different screen size layout, and create different layout xml file for different screen size, in different layout file you can provide reference of images which fit for layout.
For better aprroach you should go here and also this