Mostly a problem with an invalid layout file.
Open the 'Problems' view and look for erros in XML layout files. Fix them and the R class will be recreated.
In my case there wasn't a real error. The problem view showed an error in a xml layout. The editor showed the xml error too. Just reformatting the xml using the auto formatter with 'ctrl-f' 'fixed' the xml 'error' and the R class was recreated.