This still seems to be an issue. 5.6.2f1 on mac and Android tools 26.0.2 (installed by Android Studio)

This error appears for me. Using:

Unity 5.6.1f1

Java JDK 8u131

Android SDK Tools 2.3.3, downloaded here per Unity's instructions: https://dl.google.com/android/repository/sdk-tools-windows-3859397.zip

There is NO "Android.exe" as the instructions indicate there should be, so I downloaded Android Studio and used it to update my SDKs into my chosen folder, C:\android-sdk.

Upon "Build and Run", I get the error:
CommandInvokationFailure: Unable to list target platforms. Please make sure the android sdk path is correct. See the Console for more details.
C:\Program Files\Java\jdk1.8.0_131\bin\java.exe -Xmx2048M -Dcom.android.sdkmanager.toolsdir="C:/android-sdk\tools" -Dfile.encoding=UTF8 -jar "C:\Program Files\Unity\Editor\Data\PlaybackEngines\AndroidPlayer/Tools\sdktools.jar" -

stderr[
Error:Invalid command android
]
stdout[

]
exit code: 64
UnityEditor.Android.Command.Run (System.Diagnostics.ProcessStartInfo psi, UnityEditor.Android.WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg)
UnityEditor.Android.AndroidSDKTools.RunCommandInternal (System.String javaExe, System.String sdkToolsDir, System.String[] sdkToolCommand, Int32 memoryMB, System.String workingdir, UnityEditor.Android.WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg)

This is still a problem in 19.7.2017 , using Unity 5.6.0f3 Win10.

I used to have this issue, and I had success after upgrading Android SDK, Unity, and then finally JDK.
I didn't even have terribly old versions (all within 6 months), but upgrading them still to the latest versions solved the issue for me.

I installed 5.6.1p2 - and the issue persists

I'm also finding that this is NOT fixed in 5.4.5p2 on mac, also getting the problem with merging manifests.

@JGWINNER - Thank you for this... This morning, I screwed over my ability to make Android games courtesy of another post.
@UnityTechnologies - For this issue supposedly being "Fixed" according to Unity Technologies, I sure do seem to have an issue with it not being able to build without getting the error that everyone else gets... And, in 5.6.1f, I would think that it would be fixed by now? I mean, this has been an issue since early versions of Unity 4!!!

So, add all 10 of my votes to Unity Technologies ACTUALLY fixing this issue, rather than backburner-ing it again.

hello, I am using unity5.6.1f1(64bit) for Windows 10.
I also met the merge issue.
=======================================================
Merging manifest with lower AndroidManifest.xml:2:1-8:12
Merging application with lower AndroidManifest.xml:3:3-5:17
C:\Users\kaennkyou\Documents\gearvr001\Temp\StagingArea\AndroidManifest-main.xml:4:125-150 Error:
Attribute application@debuggable value=(true) from AndroidManifest-main.xml:4:125-150
is also present at AndroidManifest.xml:3:148-174 value=(false).
Suggestion: add 'tools:replace="android:debuggable"' to <application> element at AndroidManifest-main.xml:4:3-12:17 to override.
C:\Users\kaennkyou\Documents\gearvr001\Temp\StagingArea\AndroidManifest-main.xml:4:16-57 Error:
Attribute application@theme value=(@style/UnityThemeSelector) from AndroidManifest-main.xml:4:16-57
is also present at AndroidManifest.xml:3:83-147 value=(@android:style/Theme.Black.NoTitleBar.Fullscreen).
Suggestion: add 'tools:replace="android:theme"' to <application> element at AndroidManifest-main.xml:4:3-12:17 to override.
===============================================

It is weird, it automatically create AndroidManifest-main in myproject\Temp\StagingArea\
and AndroidManifest in myproject\Temp\StagingArea\android-libraries\OVRPlugin
but in the two AndroidManifests one "application android:debuggable="false" android:theme="@android:style/Theme.Black.NoTitleBar.Fullscreen" (in OVRPlugin)
and another is <application android:debuggable="true" android:label="@string/app_name" android:icon="@drawable/app_icon" android:theme="@style/UnityThemeSelector">

they are conflicts, why to create the conflicts file I dont understand.
I tried @ JAZZPABLOMAY 10, 2017 03:59 solution, but it still does not work.
It seems it does not read the file I created in Assets/Plugins/Android.

any help will be very appreciated.
Thank you.

I can't find the "tools_r25.2.3-windows.zip" file . All i found was "sdk-tools-windows-3859397.zip".
Please help me, I don't know what to do, my unity is up to date but gives me the error "Unable to list target platforms".