This is a simple tutorial for users with Vista/Windows 7 64-bit.
So you got Eclipse(Helios, Indigo) 64 bit running on your 64-bit machine and definitely you have Java SE Development and Jave Runtime Environment in check. But when you run the Andriod SDK installer you get this error.
Java SE Development (JDK) not found.
Android SDK relies on Java SE Development Kit(JDK)
Go to http://java.sun.com > Downloads > Java SE > JD to download and install a JDK before continuing.
Note: A Java Runtime (JRE) is not enought to develop for Android.
Well its a bug in the installer, for a simple solution simply hit the Back button and click on Next. Your JDK should be detected.