[JimDabell]

> 26x26 is larger than most desktop icons; it's enough detail to recognize people and objects.

This doesn’t seem to be true. These are 26×26 icons, for instance:

https://cdn.dribbble.com/users/975594/screenshots/6193663/ic...

[TonyTrapp]

Depends on what you define as "Desktop Icons". Many icons in Windows are 16x16. The icons that literally sit on the Windows desktop are 32x32 or bigger, though.