Unable to create an Android build with UE 4.26.1 (The following files are set to be staged, but contain restricted folder names ("Desktop"))

The platform specific documentation for Android mentions you need to put your banks in a Mobile subdirectory and make some modifications to the AndroidGame.ini file.
Here are the steps in more detail:

  1. Open {gamename}\Config\Android\ AndroidGame.ini (Create any folders or files that don’t already exists)
  2. In the file, paste the following text:
[/Script/UnrealEd.ProjectPackagingSettings]
-DirectoriesToAlwaysStageAsNonUFS=(Path="FMOD/Desktop")
+DirectoriesToAlwaysStageAsNonUFS=(Path="FMOD/Mobile")
  1. In {gamename}\Content\FMOD, create a folder called “Mobile”
  2. Copy and paste the banks in
    {gamename}\Content\FMOD\Desktop
    to
    {gamename}\Content\FMOD\Mobile

You should now be able to build to Android