Including more icon sizes with your app means Windows will more often have a pixel-perfect match, and reduce the amount of scaling applied to scaled icons. If there is no exact match it will look for the next size above and scale down. When Windows displays your app's icon, it will look for an exact size match first. There are standard sizes that are used which is a subset of the full set above. Windows ICO files have been around for a long time. The following table lists all the possible sizes that Windows may use to display your icon. Windows will display your app icon at a variety of sizes depending on where your icon is being displayed and the user's display scale settings.
Because Windows supports multiple themes, display resolutions, and scale factors, you should provide multiple versions of your icon to make sure it looks great on every device, at any size.
Once you've designed your app's icon, you need to create the icon files themselves.