Well, as I see many guys, beginners usually as I am too, are confused following informations trying to create sd recovery card to activate their devices, therefor I repeat all steps I did, when my device ATV-108 (c03ref) was stuck, with no reaction at all, both lights on, blank TV screen etc.
Creating SD recovery card:
1) Make a format on a small SD card, 1Gb or less, but not HCDC card.
As about me, I used micro SD 250Mb with adapter.
2) Insert SD card into XP machine. On desktop you should have the selected android firmware for installation.
3) Download and unzip SD tool. Open "SDtool_v1.4_EN.exe" and select the above SD card.
4) Click "browse" and select "u-boot-aml-ucl.bin" file, the one of 7 files of the firmware.
5) Click "Make SDcard", then normally the SD card burning begins. Wait a short period of time until a window pops out indicating "Success". Click OK to complete. Now SD card is already automatically unmounted.
6)Remove SD card out of computer and re-insert it back in.
7) Now, copy-paste all 7 files of firmware on the root of SDcard
8) Seurely remove card out of PC.
Upgrading process, activating device:
9) With TV Box powered off, (unplugged) insert SD card.
10) Keep pushing reset button behind the box, using toothpick or smth similar, plug in power TV box and when red light will blink 3 times, let reset button free. Upgrading will start, red light stays on, blue light blinking, procedure takes some minutes. During upgrading, device should be connected with TV to watch procedure. (loading bar). Make sure power is not interrupted during the upgrading process. In case power is interrupted, you need to upgrade your Android TV box again.
11) When upgrade is over, unplug TV box, remove SD card and plug it back, to restart device.
(Upgrading process might have to be done twice)
I hope my English are understandable.
You are ready! I hope I helped.