Snippet: PreferenceActivity , PreferenceFragment and header... Please refer to this blog post http://gmariotti.blogspot.it/2013/01/preferenceactivity-preferencefragment.html

GenericPreferenceFragment.java

package it.gmariotti.android.examples.preference;

import android.os.Bundle;
import android.preference.PreferenceFragment;


public class GenericPreferenceFragment extends PreferenceFragment {
  
	@Override
    public void onCreate(Bundle savedInstanceState) {
		
		int preferenceFile_toLoad=-1;
		
		 String settings = getArguments().getString("settings");
	     if (Constants.SETTING_UPDATE.equals(settings)) {
		        // Load the preferences from an XML resource
		        preferenceFile_toLoad= R.xml.preference_update;
	     }else if (Constants.SETTING_DISPLAY.equals(settings)) {
		        // Load the preferences from an XML resource
		        preferenceFile_toLoad=R.xml.preference_display;
	     }else if (Constants.SETTING_NOTIFY.equals(settings)) {
		        // Load the preferences from an XML resource
		        preferenceFile_toLoad=R.xml.preference_notify;
		 }
		
	     addPreferencesFromResource(preferenceFile_toLoad);
	}
}

preference_headers2_scenario3.xml

<preference-headers
    xmlns:android="http://schemas.android.com/apk/res/android">

    <header
        android:fragment="it.gmariotti.android.examples.preference.GenericPreferenceFragment"
        android:title="@string/settings_update"
        android:summary="@string/settings_updateSummary" >
      <extra android:name="settings" android:value="prefs_update" />
    </header>
	<header
       android:fragment="it.gmariotti.android.examples.preference.GenericPreferenceFragment"
        android:title="@string/settings_display"
        android:summary="@string/settings_displaySummary">
		<extra android:name="settings" android:value="prefs_display" />
	</header>
	<header
        android:fragment="it.gmariotti.android.examples.preference.GenericPreferenceFragment"
        android:title="@string/settings_notify">
		<extra android:name="settings" android:value="prefs_notify" />
	</header>
	
</preference-headers>

preference_headers_legacy_scenario4.xml

<?xml version="1.0" encoding="utf-8"?>
<!-- Copyright (C) 2010 The Android Open Source Project

     Licensed under the Apache License, Version 2.0 (the "License");
     you may not use this file except in compliance with the License.
     You may obtain a copy of the License at

          http://www.apache.org/licenses/LICENSE-2.0

     Unless required by applicable law or agreed to in writing, software
     distributed under the License is distributed on an "AS IS" BASIS,
     WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
     See the License for the specific language governing permissions and
     limitations under the License.
--> 



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

	<Preference 
        android:title="@string/settings_update"
        android:summary="@string/settings_updateSummary"  >
        <intent 
            android:targetPackage="it.gmariotti.android.examples.preference"
            android:targetClass="it.gmariotti.android.examples.preference.PreferencesActivityABSScenario4"
            android:action="prefs_update" >
         </intent>
    </Preference>
    
	 <Preference 
        android:title="@string/settings_display"
        android:summary="@string/settings_displaySummary"  >
        <intent 
            android:targetPackage="it.gmariotti.android.examples.preference"
            android:targetClass="it.gmariotti.android.examples.preference.PreferencesActivityABSScenario4"
            android:action="prefs_display">
        </intent>
    </Preference>
    
    <Preference 
        android:title="@string/settings_notify">
        <intent 
            android:targetPackage="it.gmariotti.android.examples.preference"
            android:targetClass="it.gmariotti.android.examples.preference.PreferencesActivityABSScenario4"
            android:action="prefs_display">
        </intent>
    </Preference>
	
</PreferenceScreen>

preference_headers_scenario3.xml

<?xml version="1.0" encoding="utf-8"?>
<!-- Copyright (C) 2010 The Android Open Source Project

     Licensed under the Apache License, Version 2.0 (the "License");
     you may not use this file except in compliance with the License.
     You may obtain a copy of the License at

          http://www.apache.org/licenses/LICENSE-2.0

     Unless required by applicable law or agreed to in writing, software
     distributed under the License is distributed on an "AS IS" BASIS,
     WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
     See the License for the specific language governing permissions and
     limitations under the License.
--> 

<preference-headers
    xmlns:android="http://schemas.android.com/apk/res/android">

    <header
        android:fragment="it.gmariotti.android.examples.preference.UpdatePreferenceFragment"
        android:title="@string/settings_update"
        android:summary="@string/settings_updateSummary" >
    </header>
	<header
       android:fragment="it.gmariotti.android.examples.preference.DisplayPreferenceFragment"
        android:title="@string/settings_display"
        android:summary="@string/settings_displaySummary" >
	</header>
	<header
        android:fragment="it.gmariotti.android.examples.preference.NotifyPreferenceFragment"
        android:title="@string/settings_notify">
	</header>
	
</preference-headers>

preference_scenario1.xml

<?xml version="1.0" encoding="utf-8"?>
<PreferenceScreen xmlns:android="http://schemas.android.com/apk/res/android" >
 
    <PreferenceScreen 
         android:title="@string/pref_nextscreen"
     android:summary="@string/pref_nextscreen_summary">         
         
      <!-- You can place more preferences here that will be shown on the next screen. -->
         <CheckBoxPreference
                 android:key="next_screen_checkbox_preference"
                 android:title="@string/pref_title_next_screen_toggle_preference"
                 android:summary="@string/pref_summary_next_screen_toggle_preference">
         </CheckBoxPreference>
    </PreferenceScreen>
    
   
    <PreferenceCategory android:title="@string/pref_notification_setting" >
        <CheckBoxPreference
            android:defaultValue="false"
            android:key="pref_otificationskey"
            android:title="@string/pref_notifications" >
        </CheckBoxPreference>
 
        <ListPreference
            android:key="pref_SyncFrequencykey"
            android:entries="@array/syncFrequency"
            android:entryValues="@array/syncFrequencyValues"
            android:summary="@string/pref_syncFrequency_summary"
            android:title="@string/pref_syncFrequency" />
    </PreferenceCategory>
 
</PreferenceScreen>

preference_update.xml

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

    <PreferenceCategory android:title="@string/settings_update" >
        <CheckBoxPreference
            android:key="pref_updateWifi"
            android:title="@string/settings_updateOnlyWifi"
            android:summary="@string/settings_updateOnlyWifiSummary"
            android:defaultValue="true" />
        <CheckBoxPreference
            android:key="pref_updateAutomatic"
            android:title="@string/settings_updateAutomatic"
            android:summary="@string/settings_updateAutomaticSummary"
            android:defaultValue="true" />
        <ListPreference 
            android:key="pref_updateTimeout"
            android:title="@string/settings_updateTimeout"
            android:entries="@array/update_timeout_options"
     		android:entryValues="@array/update_timeout_values"
   			android:dialogTitle="@string/settings_updateTimeoutDialogTitle"
            android:defaultValue="30"
            android:dependency="pref_updateAutomatic"
           />
        <ListPreference 
            android:key="pref_updateFrequency"
            android:title="@string/settings_updateFrequency"
            android:entries="@array/update_frequency_options"
   			android:entryValues="@array/update_frequency_values"
   			android:dialogTitle="@string/settings_updateFrequencyDialogTitle"
   			android:dependency="pref_updateAutomatic"
            android:defaultValue="5"
            />
        <CheckBoxPreference
            android:key="pref_updateStartup"
            android:title="@string/settings_updateOnStartup"
            android:summary="@string/settings_updateOnStartupSummary"
            android:defaultValue="true" />
    </PreferenceCategory>   
    

</PreferenceScreen>

PreferencesActivityABSScenario1.java

package it.gmariotti.android.examples.preference;
 
import android.os.Bundle;
import com.actionbarsherlock.app.SherlockPreferenceActivity;
 
public class PreferencesActivityABSScenario1 extends SherlockPreferenceActivity {
 
  @Override
  public void onCreate(Bundle savedInstanceState) {
		super.onCreate(savedInstanceState);
		addPreferencesFromResource(R.xml.preference_scenario1);
	}
}

PreferencesActivityABSScenario3.java

package it.gmariotti.android.examples.preference;

import java.util.List;

import android.annotation.TargetApi;
import android.os.Build;

import com.actionbarsherlock.app.SherlockPreferenceActivity;

@TargetApi(Build.VERSION_CODES.HONEYCOMB)
public class PreferencesActivityABSScenario3 extends SherlockPreferenceActivity {
 
  /**
     * Populate the activity with the top-level headers.
     */
    @Override
    public void onBuildHeaders(List<Header> target) {
    	loadHeadersFromResource(R.xml.preference_headers_scenario3, target);
    }
}

PreferencesActivityABSScenario4.java

/*******************************************************************************
 * Copyright 2013 Gabriele Mariotti
 *
 * Licensed under the Apache License, Version 2.0 (the "License");
 * you may not use this file except in compliance with the License.
 * You may obtain a copy of the License at
 *
 * http://www.apache.org/licenses/LICENSE-2.0
 *
 * Unless required by applicable law or agreed to in writing, software
 * distributed under the License is distributed on an "AS IS" BASIS,
 * WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
 * See the License for the specific language governing permissions and
 * limitations under the License.
 *******************************************************************************/
package it.gmariotti.android.examples.preference;
import java.util.List;

import android.annotation.TargetApi;
import android.os.Build;
import android.os.Bundle;
import android.preference.PreferenceActivity.Header;
import android.preference.PreferenceManager;

import com.actionbarsherlock.app.SherlockPreferenceActivity;

/**
 * Scenario 4: Preference Headers
 * 
 */
public class PreferencesActivityABSScenario4 extends SherlockPreferenceActivity {

	@Override
    protected void onCreate(Bundle savedInstanceState) {
        super.onCreate(savedInstanceState);
       
        
        //LEGACY METHOD FOR OLDER DEVICES ----------------------------------------------------------- 
        
        String action = getIntent().getAction();
        int preferenceFile_toLoad=-1;
        //Manage single fragment with action parameter
        if (action != null && action.equals(Constants.SETTING_UPDATE)) {
        	preferenceFile_toLoad=R.xml.preference_update;
        }else if (action != null && action.equals(Constants.SETTING_DISPLAY)) {  
        	preferenceFile_toLoad=R.xml.preference_display;
        }else if (action != null && action.equals(Constants.SETTING_NOTIFY)) {  
        	preferenceFile_toLoad=R.xml.preference_notify;
        } else{
        	//Inflate main preference file for Android<3.0
	        if (Build.VERSION.SDK_INT < Build.VERSION_CODES.HONEYCOMB) {
	            // Load the legacy preferences headers
	        	preferenceFile_toLoad=R.xml.preference_headers_legacy_scenario4;
	        }
        }
	        
	    if (preferenceFile_toLoad>-1){
        	addPreferencesFromResource(preferenceFile_toLoad);
        }
    
        //---------------------------------------------------------------------------------------------
        
    }
	
	
	/**
     * Populate the activity with the top-level headers.
     */
    @Override
    public void onBuildHeaders(List<Header> target) {
    	loadHeadersFromResource(R.xml.preference_headers_scenario3, target);
    }
	

}

PreferencesActivityScenario1.java

package it.gmariotti.android.examples.preference;
 
import android.os.Bundle;
import it.gmariotti.android.examples.preference.R;
import android.preference.PreferenceActivity;
 
public class PreferencesActivityScenario1 extends PreferenceActivity {
 
  @Override
  public void onCreate(Bundle savedInstanceState) {
		super.onCreate(savedInstanceState);
		addPreferencesFromResource(R.xml.preference_scenario1);
	}
}

PreferencesActivityScenario2.java

package it.gmariotti.android.examples.preference;
 
import android.os.Build;
import android.os.Bundle;
import android.preference.PreferenceActivity;
 
public class PreferencesActivityScenario2 extends PreferenceActivity {
 
  @Override
  public void onCreate(Bundle savedInstanceState) {
		super.onCreate(savedInstanceState);
		
		if (Build.VERSION.SDK_INT < Build.VERSION_CODES.HONEYCOMB) {
			addPreferencesFromResource(R.xml.preference_scenario1);
		}else{
			getFragmentManager().beginTransaction().replace(android.R.id.content,
		        new PrefsFragmentScenario2()).commit();
		}
	}
}

PreferencesActivityScenario3.java

package it.gmariotti.android.examples.preference;
import java.util.List;

import android.annotation.TargetApi;
import android.os.Build;
import android.preference.PreferenceActivity;

/**
 * Scenario 3: Preference Headers
 * 
 */
@TargetApi(Build.VERSION_CODES.HONEYCOMB)
public class PreferencesActivityScenario3 extends PreferenceActivity {

  /**
     * Populate the activity with the top-level headers.
     */
    @Override
    public void onBuildHeaders(List<Header> target) {
    	loadHeadersFromResource(R.xml.preference_headers_scenario3, target);
    }
	

}

PrefsFragmentScenario2.java

package it.gmariotti.android.examples.preference;
 
import android.os.Bundle;
import android.preference.PreferenceFragment;
 
public class PrefsFragmentScenario2 extends PreferenceFragment {
  
  @Override
	public void onCreate(Bundle savedInstanceState) {
		  super.onCreate(savedInstanceState);
		   addPreferencesFromResource(R.xml.preference_scenario1);
	}
	
}

UpdatePreferenceFragment.java

package it.gmariotti.android.examples.preference;

import android.os.Bundle;
import android.preference.PreferenceFragment;

public class UpdatePreferenceFragment extends PreferenceFragment {
  
	@Override
	public void onCreate(Bundle savedInstanceState) {
		  super.onCreate(savedInstanceState);
		   addPreferencesFromResource(R.xml.preference_update);
	}
	
}