Android resources are an incredibly powerful and essential part of Android development. They provide access to data, strings, images, layouts, and values, as well as a mechanism for localization. The Android resource framework offers an abstraction layer, allowing developers to efficiently access and manipulate resources without having to be concerned with the underlying implementation. XML files are used to create Android resources, which are stored in the res/ directory of the Android project. By understanding what Android resources are and how they are used, developers can create powerful, localized apps with ease.