This was something i wanted to do ever since i found out about it. After tireless searching i couldnt find out how to make them with any class from the android sdk. Turns out the sdk didnt come with any functionality for 3d live wallpapers. So how did i do it? Fortunately some genius out there did it and was kind enough to post the code he wrote to do it online. here’s the link: http://www.rbgrn.net/content/354-glsurfaceview-adapted-3d-live-wallpapers
All i had to do was import the code i used from a previous project in the wallpaper one, add some code to fit it in, and it worked perfectly:
here’s a link to a tutorial that will help: http://www.learnopengles.com/how-to-use-opengl-es-2-in-an-android-live-wallpaper/
Here’s my old 3d live wallpaper code: https://www.dropbox.com/s/v0iw173xm4c0fac/Test3DWallpaper.zip
It was done in eclipse. Having a it of trouble getting it to work with android studio at the moment.
Hope it helps
****EDIT – August 9,2013****
link to a post on my first live wallpaper