Set the ANDROID_HOME environment variable

I am getting this error,i did set all path as explained in this
http://learn.ionicframework.com/videos/windows-android/

E:\MAHS-Android\projTest1\testApp>ionic build android
Running command: cmd “/s /c “E:\MAHS-Android\projTest1\testApp\platforms\android\cordova\build.bat””
[Error: Android SDK not found. Make sure that it is installed. If it is not at the default location, set the ANDROID_HOME environment variable.]
ERROR building one of the platforms: Error: cmd: Command failed with exit code 2
You may not have the required environment or OS to build this project

Error: cmd: Command failed with exit code 2
at ChildProcess.whenDone (C:\Users\gyanesh.gouraw\AppData\Roaming
at ChildProcess.emit (events.js:110:17)
at maybeClose (child_process.js:1008:16)
at Process.ChildProcess._handle.onexit (child_process.js:1080:5)