Here is source code of the Program to Demonstrate Defining Menu Hierarchies in XML in Android. The program is successfully compiled and run on a Windows system using Eclipse Ide. The program output is also shown below.
Main Activity

package com.example.menuhirachies;

import android.os.Bundle;
import android.app.Activity;
import android.view.Menu;

public class MainActivity extends Activity {

@Override
protected void onCreate(Bundle savedInstanceState) {
super.onCreate(savedInstanceState);
setContentView(R.layout.activity_main);
}

@Override
public boolean onCreateOptionsMenu(Menu menu) {
// Inflate the menu; this adds items to the action bar if it is present.
getMenuInflater().inflate(R.menu.main, menu);
return true;
}

}

menu

<menu xmlns:android="http://schemas.android.com/apk/res/android" >

<item
android:id="@+id/action_settings"
android:orderInCategory="100"
android:showAsAction="never"
android:title="@string/action_settings"/>
<item
android:id="@+id/item02"
android:checkable="true"
android:title="menu_item_two">
</item>
<item
android:id="@+id/item03"
android:alphabeticShortcut="3"
android:numericShortcut="3"
android:title="menu_item_three">
</item>
<item
android:id="@+id/item04"
android:title="submenu">
<menu>
<item
android:id="@+id/item05"
android:title="submenu_item">
</item>
</menu>
</item>

</menu>