I went through this question and wanted to know if an app that I developed for cellphones or tablets would be available to Market users with a Google TV? If yes, how can I can optimize the app for the xlarge TV screen size?
Can the same Android App be used for mobile phones, tablets and Google TV?
Not yet. Although the SDK is out.
Therefore you can’t create an AVD for google TV in the eclipse IDE on Windows or Mac.
You can for linux.
As of December 2011
EDIT
Sorry I work on a Mac and a PC lol.
Reading now that you can create a Google TV AVD:
https://developers.google.com/tv/android/docs/gtv_emulator
but only with Linux