The document discusses XML files used in Android development. It describes 7 types of XML files: 1) layout files define the user interface, 2) manifest files define app components and permissions, 3) strings files replace hardcoded strings, 4) styles files define themes and styles, 5) drawable files provide graphics, 6) color files define color codes, and 7) dimension files define view dimensions. Layout files are located in res/layout and contain views and view groups to build the UI hierarchy.