When you have the SDK installed onto your machine, it is installed in one directory which you specified (or accepted the default one). So let's assume that is c:\android-sdk\
Inside that directory, you have one directory called "tools", where the "android[.exe]" is to be found. To use this tool from the command line, either put it in your PATH variable or call it with the full path, i.e. "C:\android-sdk\tools\android.exe".
If you haven't already done, install the dependencies for Android 2.3.3 (API 10). Call the "android[.exe]" without any arguments. A GUI should appear. Select "Android 2.3.3 (API 10)" --> "SDK Platform". Other platforms you can de-select (shorter download). Do not change anything for "Tools" and "Extras". Download & then exit the GUI.
You should now be able to proceed using the "android[.exe]" for the next steps detailed in the previous posts.
If something doesn't work as expected, please double-check the "System Requirements" from here
http://developer.android.com/sdk/index.html especially the part about the Java 6 JDK (not JRE) and Apache Ant.