Icon Size Windows 10 Pixels. If i had the time i would design my icons in all sizes for the different platforms (ios, android, etc), but that requires a lot of work. Create your tile glyph in this canvas.
You have different options in windows 10 to setup the desktop icons as per your preference. 16, 20, 24, 28, 30, 31, 32, 40, 42, 47, 48, 56, 60, 63, 84 and one larger than 255px. Pick one of the three sizes and the desktop icon size will change.
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Note, however, that there's a difference between resizing an image to. I have a windows application which will run in windows xp and newer (i.e. Minimal glyph icons for the windows 10 menu and notification bar. We have even created our own style guide for windows 10 icons.