k-9/res/layout/account_list.xml

<?xml version="1.0" encoding="utf-8"?>
<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
    android:orientation="vertical"
    android:layout_height="fill_parent"
    android:layout_width="fill_parent">

    <ListView
        android:id="@android:id/list"
        android:layout_width="fill_parent"
        android:layout_height="fill_parent"/>

    <LinearLayout
        android:id="@android:id/empty"
        android:layout_width="fill_parent"
        android:layout_height="fill_parent"
        android:orientation="vertical"
        android:gravity="center_vertical|center_horizontal">

        <ProgressBar
            style="?android:attr/progressBarStyleLarge"
            android:layout_width="wrap_content"
            android:layout_height="wrap_content"
            android:indeterminate="true"/>

    </LinearLayout>
</LinearLayout>