public class CustomizedMenuActivity extends Activity {
	public static final int MENU_ID_COFFEE = 1;
	public static final int MENU_ID_LOVE = 2;
	public static final int MENU_ID_RECYCLE = 3;

	@Override
	public void onCreate(Bundle savedInstanceState) {
		super.onCreate(savedInstanceState);
		setContentView(R.layout.customized_menu);
	}

	protected TextView getMenuItemView(MenuItem item) {
		try {
			Class<?> c = item.getClass(); // MenuItemImplのインスタンス
			Class<?>[] paramTypesGetItemView = { int.class, ViewGroup.class };
			Method method;
			method = c.getDeclaredMethod("getItemView", paramTypesGetItemView);
			// getItemViewはprivateメソッドなのでアクセス可能に変更する
			method.setAccessible(true);
			// IconMenuItemViewを取得できる
			TextView view = (TextView) method.invoke(item, new Object[] { 0,
					null });
			return view;
		} catch (SecurityException e) {
			e.printStackTrace();
		} catch (NoSuchMethodException e) {
			e.printStackTrace();
		} catch (IllegalArgumentException e) {
			e.printStackTrace();
		} catch (IllegalAccessException e) {
			e.printStackTrace();
		} catch (InvocationTargetException e) {
			e.printStackTrace();
		}
		return null;
	}

	@Override
	public boolean onCreateOptionsMenu(Menu menu) {
		// メニューアイテムの追加
		MenuItem menuItemCoffee = menu.add(Menu.NONE, MENU_ID_COFFEE,
				Menu.NONE, this.getText(R.string.menu_coffee)).setIcon(
				R.drawable.icon_coffee);
		MenuItem menuItemLove = menu.add(Menu.NONE, MENU_ID_LOVE, Menu.NONE,
				this.getText(R.string.menu_love)).setIcon(R.drawable.icon_love);
		MenuItem menuItemRecycle = menu.add(Menu.NONE, MENU_ID_RECYCLE,
				Menu.NONE, this.getText(R.string.menu_recycle)).setIcon(
				R.drawable.icon_recycle);

		try {
			TextView viewCoffee = getMenuItemView(menuItemCoffee);
			TextView viewLove = getMenuItemView(menuItemLove);
			TextView viewRecycle = getMenuItemView(menuItemRecycle);

			// テキストの色を変える
			viewCoffee.setTextColor(0xFFB5985A);
			viewCoffee.setTextSize(14);
			viewCoffee.setTextScaleX(0.8f);

			viewLove.setTextColor(0xFFCF7D5B);
			viewLove.setTextSize(22);
			viewLove.setTypeface(Typeface.DEFAULT_BOLD);

			viewRecycle.setTextColor(0xFF8A6381);
			viewRecycle.setTextSize(16);
			viewRecycle.setTypeface(Typeface.create(Typeface.SERIF,
					Typeface.BOLD_ITALIC));

			// アイコン画像を取得
			Field field = viewLove.getClass().getDeclaredField("mIcon");
			field.setAccessible(true);
			Drawable icon = (Drawable) field.get(viewLove);
			// アイコンの描画領域を取得
//			Rect iconRect = icon.getBounds();
//			iconRect.left += 50;
//			iconRect.right += 50;
//			icon.setBounds(iconRect); // ※IconMenuItemViewクラスのonLayoutで上書きされてしまう
			// アイコンを文字の左側に表示する
			viewLove.setCompoundDrawables(icon, null, null, null);
			// 文字の配置を中央寄せにする
			viewLove.setGravity(Gravity.CENTER_VERTICAL
					| Gravity.CENTER_HORIZONTAL);

		} catch (NoSuchFieldException e) {
			e.printStackTrace();
		} catch (SecurityException e) {
			e.printStackTrace();
		} catch (IllegalArgumentException e) {
			e.printStackTrace();
		} catch (IllegalAccessException e) {
			e.printStackTrace();
		}

		return super.onCreateOptionsMenu(menu);
	}

}

		MenuItem menuItemLove = menu.add(Menu.NONE, MENU_ID_LOVE, Menu.NONE,
				null).setIcon(R.drawable.icon_love2);

viewLove.setTextSize(1);

    private MenuView.ItemView createItemView(int menuType, ViewGroup parent) {
        // Create the MenuView
        MenuView.ItemView itemView = (MenuView.ItemView) getLayoutInflater(menuType)
                .inflate(MenuBuilder.ITEM_LAYOUT_RES_FOR_TYPE[menuType], parent, false);
        itemView.initialize(this, menuType);
        return itemView;
    }

    public LayoutInflater getLayoutInflater(int menuType) {
        return mMenu.getMenuType(menuType).getInflater();
    }

			Class<?>[] param = {int.class};
			method = c.getDeclaredMethod("getLayoutInflater", param);
			LayoutInflater mLayoutInflater = (LayoutInflater) method.invoke(item, new Object[] { 0 });
			Log.d(TAG, "" + mLayoutInflater.getClass().getName());

    public View inflate(int resource, ViewGroup root, boolean attachToRoot) {
        if (DEBUG) System.out.println("INFLATING from resource: " + resource);
        XmlResourceParser parser = getContext().getResources().getLayout(resource);
        try {
            return inflate(parser, root, attachToRoot);
        } finally {
            parser.close();
        }
    }

<com.android.internal.view.menu.IconMenuItemView xmlns:android="http://schemas.android.com/apk/res/android"
    android:id="@+id/title"
    android:layout_width="match_parent"
    android:layout_height="match_parent"
    android:paddingBottom="1dip"
    android:paddingLeft="3dip"
    android:paddingRight="3dip"
    android:singleLine="true"
    android:ellipsize="marquee"
    android:fadingEdge="horizontal" />

    View getItemView(int menuType, ViewGroup parent) {
        if (!hasItemView(menuType)) {
            mItemViews[menuType] = new WeakReference<ItemView>(createItemView(menuType, parent));
        }
        
        return (View) mItemViews[menuType].get();
    }