I read all comments here and lost whole day and still can not create Android APK.
Use Unity 2017.2.03f, Windows 10,
Unity > Edit > Preferences is pointing correct folder for SDK and JDK.
JDK latest version 1.9.1

For Android SDK I have already downgrade tools to 25.2.5 version - but I see can not make it by hand because we can see below, some command lines want call still latest version and it create error!

CommandInvokationFailure: Failed to re-package resources.
C:\Users\xxxx\AppData\Local\Android\sdk\build-tools\26.0.2\aapt.exe package --auto-add-overlay -v -f -m -J "gen" -M "AndroidManifest.xml" -S "res" -I "C:/Users/xxxx/AppData/Local/Android/sdk\platforms\android-21\android.jar" -F bin/resources.ap_

I need clean instruction how setup all parts of software for build Android APK file.
Before I used Unity 5xx and never had this troubles.

Getting the same error. Fixed partly by the workaround, but now bugging out on an error stating:

"could not determine java version from '9.0.1' "

Basically meaning that building for Android on my config, Win 10 Pro, Unity 2017.2.0f3, JDK 9.0.1 is broken.

I'm getting this error with Unity 2017.2.0f3

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_144\bin\java.exe -Xmx2048M -Dcom.android.sdkmanager.toolsdir="C:/Users/xxx/AppData/Local/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.WaitForProgramToRun (UnityEditor.Utils.Program p, UnityEditor.Android.WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg)
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)
UnityEditor.Android.AndroidSDKTools.RunCommandSafe (System.String javaExe, System.String sdkToolsDir, System.String[] sdkToolCommand, Int32 memoryMB, System.String workingdir, UnityEditor.Android.WaitingForProcessToExit waitingForProcessToExit, System.String errorMsg)
UnityEditor.BuildPlayerWindow:BuildPlayerAndRun()

Happening to me as well on 2017.1.1f1.

With Unity 2017.1.1f1 on Windows i had to downgrade SDK tools folder to tools_r25.2.5 and JDK to jdk-8u144.
The JDK 9 caused me errors.

Not fixed in 2017.1.1f1 on Windows either. I just imported my project from 5.5.2f1 where everything worked fine and I cannot build the app. Initially I got an error about merging manifests and as soon as I resolved it, by adding tools:replace="icon, label" on one of them, I get an error about not being able to sign in application. Apparently there is something wrong with the keystore. I could try replacing the keystore but this is not a solution that I would like to go with (still would not resolve the problem for apps that are already published). Nothing fixes the issue. I have tried any solution found so far (updated Android Sdk and build tools, I actually removed Android Studio and Android Sdk and downloaded and installed them again, replaced tools inside Android Sdk with the ones provided for Windows by Google, switched to Gradle build, tried using previous versions of build tools and API levels). Any suggestions?

Not fixed in 2017.1.1f1 on Mac OSX. Trying the workaround now. Grrrrr

Yes...still in 5.6.3p2. JDK 8 or 9, no difference. Going backwards fixed it, but yes, please fix this Unity!

I can't believe this is still marked as fixed and yet the above work around is the only "Fix" that actually works. . . COME ON UNITY... FIGURE THIS OUT FOR REAL.

Yip - still in Still in 5.6.3p2 and using java jdk 9