Create master page module in SP 2010

http://pratapreddypilaka.blogspot.co.uk/2013/03/deploying-custom-master-page-using.html

<Module> element has a path attribute which specifies the path where files inside this element are searched for.
<File> element also has a path which specifies the path to be searched after <Module> element's path.
Add below attribute to the file element
Type="GhostableInLibrary"


The final elements.xml looks like

<?xml version="1.0" encoding="utf-8"?>

<Elements xmlns="http://schemas.microsoft.com/sharepoint/">

  <Module Name="_catalogs" Url="_catalogs/masterpage" Path="_catalogs\masterpage" >

    <File  Url="MyNightandday.master" Type="GhostableInLibrary">

      <Property Name="Title" Value="My Custom Master Page" />

      <Property Name="MasterPageDescription" Value="Master page for My Custom website" />

      <Property Name="ContentType" Value="$Resources:cmscore,contenttype_masterpage_name;" />

    </File>

  </Module>

</Elements>