Designing layouts for phones and tablets

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http://stackoverflow.com – Okay i am familiar with this site and what it says http://developer.android.com/guide/practices/screens_support.html But im still having a problem. I am designing layouts for phones and tablets from gingerbread to jelly bean. I had started with a basic layout folder and designed everything for a galaxy nexus phone. now im going back and adding tablets. one question here is should i use layout-xlarge/layout-large or layout-sw600dp/layout-sw720dp? im guessing the smallest width is what i should be using. But thats not the issue. This issue is im trying to do that layous for Galaxy Nexus (72 (HowTos)