Sample code for a blog post: http://howrobotswork.wordpress.com/2014/10/10/translucent-system-bars-listview-done-right/

TranslucentStyleListAdapter.java

package com.andraskindler.playground.adapter;

import android.content.Context;
import android.os.Build;
import android.util.TypedValue;
import android.view.Gravity;
import android.view.View;
import android.view.ViewGroup;
import android.widget.AbsListView;
import android.widget.BaseAdapter;
import android.widget.TextView;

import com.andraskindler.playground.R;

import java.util.List;

public class TranslucentStyleListAdapter extends BaseAdapter {

    private static final int TYPE_NORMAL = 0;
    private static final int TYPE_EMPTY_TOP = 1;
    private static final int TYPE_EMPTY_BOTTOM = 2;

    private final boolean hasTranslucentStatusBar;
    private final boolean hasTranslucentNavigationBar;

    private List<String> items;

    public TranslucentStyleListAdapter(final Context context, final List<String> items) {
        hasTranslucentStatusBar = Build.VERSION.SDK_INT >= Build.VERSION_CODES.KITKAT;

        final int id = context.getResources().getIdentifier("config_enableTranslucentDecor", "bool", "android");
        hasTranslucentNavigationBar = id != 0 && context.getResources().getBoolean(id);

        this.items = items;
    }

    @Override public int getCount() {
        return items.size() + (hasTranslucentStatusBar ? 1 : 0) + (hasTranslucentNavigationBar ? 1 : 0);
    }

    @Override public int getItemViewType(int position) {
        if (hasTranslucentStatusBar) {
            if (position == 0) return TYPE_EMPTY_TOP;
            if (hasTranslucentNavigationBar && position == getCount() - 1) return TYPE_EMPTY_BOTTOM;
        }
        return TYPE_NORMAL;
    }

    @Override public int getViewTypeCount() {
        return 1 + (hasTranslucentStatusBar ? 1 : 0) + (hasTranslucentNavigationBar ? 1 : 0);
    }

    @Override public String getItem(int i) {
        return items.get(i - (hasTranslucentStatusBar ? 1 : 0));
    }

    @Override public long getItemId(int i) {
        return i;
    }

    @Override public View getView(int i, View view, ViewGroup viewGroup) {
        final int itemViewType = getItemViewType(i);
        switch (itemViewType) {
            case TYPE_EMPTY_TOP:
                if (view == null) {
                    final View emptyTopView = new View(viewGroup.getContext());
                    emptyTopView.setLayoutParams(new AbsListView.LayoutParams(ViewGroup.LayoutParams.MATCH_PARENT, getStatusBarHeight(viewGroup.getContext())));
                    view = emptyTopView;
                }
                break;
            case TYPE_EMPTY_BOTTOM:
                if (view == null) {
                    final View emptyBottomView = new View(viewGroup.getContext());
                    emptyBottomView.setLayoutParams(new AbsListView.LayoutParams(ViewGroup.LayoutParams.MATCH_PARENT, getNavigationBarHeight(viewGroup.getContext())));
                    view = emptyBottomView;
                }
                break;
            default:
                if (view == null) {
                    final TextView textView = new TextView(viewGroup.getContext());
                    textView.setBackgroundDrawable(viewGroup.getContext().getResources().getDrawable(R.drawable.list_item_background));
                    textView.setLayoutParams(new AbsListView.LayoutParams(ViewGroup.LayoutParams.MATCH_PARENT, 200));
                    textView.setGravity(Gravity.CENTER);
                    textView.setTextSize(TypedValue.COMPLEX_UNIT_DIP, 32);
                    view = textView;
                }
                ((TextView) view).setText(getItem(i));
                break;
        }
        return view;
    }

    private int getStatusBarHeight(final Context context) {
        final int resourceId = context.getResources().getIdentifier("status_bar_height", "dimen", "android");
        if (resourceId > 0) {
            return context.getResources().getDimensionPixelSize(resourceId);
        }
        return 0;
    }

    private int getNavigationBarHeight(final Context context) {
        final int resourceId = context.getResources().getIdentifier("navigation_bar_height", "dimen", "android");
        if (resourceId > 0) {
            return context.getResources().getDimensionPixelSize(resourceId);
        }
        return 0;
    }

}