It can't be defined as a true tensor mainly because one person's gravitational field is another one's free fall.
Landau and Lifgarbagez derive a specific unique symmetrical pseudotensor which is supposed to have all the right properties for gravitational energy density. I've not studied the LL pseudotensor in detail, but I think that in a weak field approximation the result is very similar to the Maxwell energy density and Poynting vector.
If you take a Newtonian model of gravity and combine it with the GR idea that the potential energy decreases the rest mass, you find that when you bring two masses together, the total energy of the masses decreases by twice the potential energy change. A simple explanation of this is that within this approximate model the gravitational field has a positive energy density g^2/(8\pi G) where g is the magnitude of the Newtonian acceleration. This expression is closely analogous to the Maxwell energy density in electromagnetism. When integrated over all space this accounts for the missing energy exactly. This value for the field can be shown to add up correctly for any static distribution of sources, except that it doesn't allow for the gravitational effect of the energy of the field itself (which is of course negligible anyway in the weak field approximation).