You could use a vectored image, but if you do not want to do this, just do the following:
1st = > change the view of your project from "android" to "project".
2nd=>Thencreatethedrawable-landanddrawable-portfoldersinthe"res"
Addyourbackgroundintheverticalinthedrawable-portfolderandthehorizontalinthedrawable-landfolder.
OBS=>WITHTHESAMENAME!!!
3rd=>Bothyourhorizontalandverticalbackgroundshouldhavethesamename,sointhe.xmloftheactivityyoudothefollowing:
android:background="@drawable/background"
With this when the device is upright, the image contained in the drawable-port will be displayed and when it is moved horizontally the image contained in the drawable-land will appear.
About making 2 backgrounds, one vertical and one horizontal, take the following as an example:
horizontal ( 1280x720 ):
vertical(720x1280):