I let the plugin install everything needed (from scratch!) and activated "run emulator" feature.

For Android OS Version 3.2 I get:

$ /var/lib/jenkins/tools/android-sdk/tools/android list target
[android] Using Android SDK: /var/lib/jenkins/tools/android-sdk
[android] Creating Android AVD: /var/lib/jenkins/.android/avd/hudson_en-US_160_WVGA_android-13.avd
[android] /var/lib/jenkins/tools/android-sdk/tools/android create avd -f -a -c 512M -s WVGA800 -n hudson_en-US_160_WVGA_android-13 -t android-13
Error: 'WVGA800' is not a valid skin name or size (NNNxMMM)

[android] Could not create Android emulator: Failed to run AVD creation command
Finished: NOT_BUILT

For OS version 4+ I get:

$ /var/lib/jenkins/tools/android-sdk/tools/android list target
[android] Using Android SDK: /var/lib/jenkins/tools/android-sdk
[android] Creating Android AVD: /var/lib/jenkins/.android/avd/hudson_en-US_160_WVGA_android-15_armeabi-v7a.avd
[android] /var/lib/jenkins/tools/android-sdk/tools/android create avd -f -a -c 512M -s WVGA800 -n hudson_en-US_160_WVGA_android-15_armeabi-v7a -t android-15 --abi armeabi-v7a
Error: Unable to find a 'userdata.img' file for ABI armeabi-v7a to copy into the AVD folder.

[android] Could not create Android emulator: Failed to run AVD creation command
Finished: NOT_BUILT