Providing the best device compatibility with resources
In order for your app to support multiple device configurations, it's very important that you always provide default resources for each type of resource that your app uses.
For example, if your app supports several languages, always include a values/ directory (in which your strings are saved) without a language and region qualifier. If you instead put all your string files in directories that have a language and region qualifier, then your app will crash when run on a device set to a language that your strings don't support. But, as long as you provide default values/ resources, then your app will run properly (even if the user doesn't understand that language—it's better than crashing).
Likewise, if you provide different layout resources based on the screen orientation, you should pick one orientation as your default. For example, instead of providing layout resources in layout-land/ for landscape and layout-port/ for portrait, leave one as the default, such as layout/ for landscape and layout-port/ for portrait.
Providing default resources is important not only because your app might run on a configuration you hadn't anticipated, but also because new versions of Android sometimes add configuration qualifiers that older versions don't support. If you use a new resource qualifier, but maintain code compatibility with older versions of Android, then when an older version of Android runs your app, it will crash if you don't provide default resources, because it cannot use the resources named with the new qualifier. For example, if your minSdkVersion is set to 4, and you qualify all of your drawable resources using night mode (night or notnight, which were added in API Level 8), then an API level 4 device cannot access your drawable resources and will crash. In this case, you probably want notnight to be your default resources, so you should exclude that qualifier so your drawable resources are in either drawable/ or drawable-night/.
So, in order to provide the best device compatibility, always provide default resources for the resources your app needs to perform properly. Then create alternative resources for specific device configurations using the configuration qualifiers.
There is one exception to this rule: If your app's minSdkVersion is 4 or greater, you don't need default drawable resources when you provide alternative drawable resources with the screen density qualifier. Even without default drawable resources, Android can find the best match among the alternative screen densities and scale the bitmaps as necessary. However, for the best experience on all types of devices, you should provide alternative drawables for all three types of density.