I am trying to get a look at the Gallery application in ICS, using the emulator.
So, I launch an AVD and snap a couple of pictures with the Camera then launch the Galler
If you don't care what's in the picture you're taking (e.g. you just need ANY picture), a workaround is to disable the camera on your computer (on Windows, you can do this in Device Manager). This way, instead of getting the actual picture from the camera, you will get some "simulation" of it - a green box moving on a checkered background. But, at least you can take a picture of THAT and test your application.
But, if you need to capture a specific thing with the camera (for example, for some image processing), this trick isn't going to help you.