It doesn't actually matter - <attr> and <dimen> are both value resources, and you can put them in any file in the res/values folder. They'll all be combined into the same set of resources, so the actual file you use is up to you! So you can do this if you want:
# res/values/whatever.xml
<?xml version="1.0" encoding="utf-8"?>
<resources>
<dimen name="someDimension">48dp</dimen>
<attr name="someColour" format="color"></attr>
</resources>
and it'll work exactly the same as if you used attrs.xml and dimens.xml. It's just convention to put attrs and declare-styleable things in a file called attrs.xml, all your dimension resources in dimens.xml, all your strings in strings.xml...
But you don't have to do that, it's up to you! For example, you might want certain resource strings to be stored in a different file, for organisation (maybe they shouldn't be translated). Or maybe some values are common to all configs and you want those in a single file, and you want a separate file for the qualified stuff (that goes in folders based on API level, night theme etc)