Today I upgraded to Android SDK 2.3 and I also upgraded the Eclipse Plugin Androi Developer Tools 8.0 (from 0.9.9). I also upgraded my Java Development Kit to 1.6_22.
No
Had EXACT issue as the original Question! Had not done anything but close my project/Eclipse and was startled by all the errors upon reopening.
In my case I only needed to do was change/switch workspaces. o_O When I reselected my original workspace I then found everything was resolved and working again!