for Example you have used below dimens.xml in values.
In other values folder you need to change values for your text size .
For the first generation of tablets running Android 3.0, the proper
  way to declare tablet layouts was to put them in a directory with the
  xlarge configuration qualifier (for example, res/layout-xlarge/). In
  order to accommodate other types of tablets and screen sizes—in
  particular, 7" tablets—Android 3.2 introduces a new way to specify
  resources for more discrete screen sizes. The new technique is based
  on the amount of space your layout needs (such as 600dp of width),
  rather than trying to make your layout fit the generalized size groups
  (such as large or xlarge).
The reason designing for 7" tablets is tricky when using the
  generalized size groups is that a 7" tablet is technically in the same
  group as a 5" handset (the large group). While these two devices are
  seemingly close to each other in size, the amount of space for an
  application's UI is significantly different, as is the style of user
  interaction. Thus, a 7" and 5" screen should not always use the same
  layout. To make it possible for you to provide different layouts for
  these two kinds of screens, Android now allows you to specify your
  layout resources based on the width and/or height that's actually
  available for your application's layout, specified in dp units.
For example, after you've designed the layout you want to use for
  tablet-style devices, you might determine that the layout stops
  working well when the screen is less than 600dp wide. This threshold
  thus becomes the minimum size that you require for your tablet layout.
  As such, you can now specify that these layout resources should be
  used only when there is at least 600dp of width available for your
  application's UI.
You should either pick a width and design to it as your minimum size,
  or test what is the smallest width your layout supports once it's
  complete.
Note: Remember that all the figures used with these new size APIs are
  density-independent pixel (dp) values and your layout dimensions
  should also always be defined using dp units, because what you care
  about is the amount of screen space available after the system
  accounts for screen density (as opposed to using raw pixel
  resolution). For more information about density-independent pixels,
  read Terms and concepts, earlier in this document. Using new size
  qualifiers
The different resource configurations that you can specify based on
  the space available for your layout are summarized in table 2. These
  new qualifiers offer you more control over the specific screen sizes
  your application supports, compared to the traditional screen size
  groups (small, normal, large, and xlarge).
Note: The sizes that you specify using these qualifiers are not the
  actual screen sizes. Rather, the sizes are for the width or height in
  dp units that are available to your activity's window. The Android
  system might use some of the screen for system UI (such as the system
  bar at the bottom of the screen or the status bar at the top), so some
  of the screen might not be available for your layout. Thus, the sizes
  you declare should be specifically about the sizes needed by your
  activity—the system accounts for any space used by system UI when
  declaring how much space it provides for your layout. Also beware that
  the Action Bar is considered a part of your application's window
  space, although your layout does not declare it, so it reduces the
  space available for your layout and you must account for it in your
  design.
Table 2. New configuration qualifiers for screen size (introduced in
  Android 3.2). Screen configuration    Qualifier values    Description
  smallestWidth     swdp
Examples: sw600dp sw720dp     
The fundamental size of a screen, as indicated by the shortest
  dimension of the available screen area. Specifically, the device's
  smallestWidth is the shortest of the screen's available height and
  width (you may also think of it as the "smallest possible width" for
  the screen). You can use this qualifier to ensure that, regardless of
  the screen's current orientation, your application's has at least 
  dps of width available for its UI.
For example, if your layout requires that its smallest dimension of
  screen area be at least 600 dp at all times, then you can use this
  qualifier to create the layout resources, res/layout-sw600dp/. The
  system will use these resources only when the smallest dimension of
  available screen is at least 600dp, regardless of whether the 600dp
  side is the user-perceived height or width. The smallestWidth is a
  fixed screen size characteristic of the device; the device's
  smallestWidth does not change when the screen's orientation changes.
The smallestWidth of a device takes into account screen decorations
  and system UI. For example, if the device has some persistent UI
  elements on the screen that account for space along the axis of the
  smallestWidth, the system declares the smallestWidth to be smaller
  than the actual screen size, because those are screen pixels not
  available for your UI.
This is an alternative to the generalized screen size qualifiers
  (small, normal, large, xlarge) that allows you to define a discrete
  number for the effective size available for your UI. Using
  smallestWidth to determine the general screen size is useful because
  width is often the driving factor in designing a layout. A UI will
  often scroll vertically, but have fairly hard constraints on the
  minimum space it needs horizontally. The available width is also the
  key factor in determining whether to use a one-pane layout for
  handsets or multi-pane layout for tablets. Thus, you likely care most
  about what the smallest possible width will be on each device.
  Available screen width    wdp
Examples: w720dp w1024dp  
Specifies a minimum available width in dp units at which the resources
  should be used—defined by the  value. The system's corresponding
  value for the width changes when the screen's orientation switches
  between landscape and portrait to reflect the current actual width
  that's available for your UI.
This is often useful to determine whether to use a multi-pane layout,
  because even on a tablet device, you often won't want the same
  multi-pane layout for portrait orientation as you do for landscape.
  Thus, you can use this to specify the minimum width required for the
  layout, instead of using both the screen size and orientation
  qualifiers together. Available screen height  hdp
Examples: h720dp h1024dp etc.     
Specifies a minimum screen height in dp units at which the resources
  should be used—defined by the  value. The system's corresponding
  value for the height changes when the screen's orientation switches
  between landscape and portrait to reflect the current actual height
  that's available for your UI.
Using this to define the height required by your layout is useful in
  the same way as wdp is for defining the required width, instead of
  using both the screen size and orientation qualifiers. However, most
  apps won't need this qualifier, considering that UIs often scroll
  vertically and are thus more flexible with how much height is
  available, whereas the width is more rigid.
While using these qualifiers might seem more complicated than using
  screen size groups, it should actually be simpler once you determine
  the requirements for your UI. When you design your UI, the main thing
  you probably care about is the actual size at which your application
  switches between a handset-style UI and a tablet-style UI that uses
  multiple panes. The exact point of this switch will depend on your
  particular design—maybe you need a 720dp width for your tablet layout,
  maybe 600dp is enough, or 480dp, or some number between these. Using
  these qualifiers in table 2, you are in control of the precise size at
  which your layout changes.
For more discussion about these size configuration qualifiers, see the
  Providing Resources document. Configuration examples
To help you target some of your designs for different types of
  devices, here are some numbers for typical screen widths:
320dp: a typical phone screen (240x320 ldpi, 320x480 mdpi, 480x800 hdpi, etc).
480dp: a tweener tablet like the Streak (480x800 mdpi).
600dp: a 7” tablet (600x1024 mdpi).
720dp: a 10” tablet (720x1280 mdpi, 800x1280 mdpi, etc).
Using the size qualifiers from table 2, your application can switch
  between your different layout resources for handsets and tablets using
  any number you want for width and/or height. For example, if 600dp is
  the smallest available width supported by your tablet layout, you can
  provide these two sets of layouts:
res/layout/main_activity.xml           # For handsets
  res/layout-sw600dp/main_activity.xml   # For tablets
In this case, the smallest width of the available screen space must be
  600dp in order for the tablet layout to be applied.
For other cases in which you want to further customize your UI to
  differentiate between sizes such as 7” and 10” tablets, you can define
  additional smallest width layouts:
res/layout/main_activity.xml           # For handsets (smaller than
  600dp available width) res/layout-sw600dp/main_activity.xml   # For 7”
  tablets (600dp wide and bigger) res/layout-sw720dp/main_activity.xml  
For 10” tablets (720dp wide and bigger)
Notice that the previous two sets of example resources use the
  "smallest width" qualifier, swdp, which specifies the smallest of
  the screen's two sides, regardless of the device's current
  orientation. Thus, using swdp is a simple way to specify the
  overall screen size available for your layout by ignoring the screen's
  orientation.
However, in some cases, what might be important for your layout is
  exactly how much width or height is currently available. For example,
  if you have a two-pane layout with two fragments side by side, you
  might want to use it whenever the screen provides at least 600dp of
  width, whether the device is in landscape or portrait orientation. In
  this case, your resources might look like this:
res/layout/main_activity.xml         # For handsets (smaller than
  600dp available width) res/layout-w600dp/main_activity.xml  #
  Multi-pane (any screen with 600dp available width or more)
Notice that the second set is using the "available width" qualifier,
  wdp. This way, one device may actually use both layouts, depending
  on the orientation of the screen (if the available width is at least
  600dp in one orientation and less than 600dp in the other
  orientation).
If the available height is a concern for you, then you can do the same
  using the hdp qualifier. Or, even combine the wdp and hdp
  qualifiers if you need to be really specific.