如果您在imageres.dll中看到lnk文件的叠加图标，您会看到该图标包含以下格式：

If you see on overlay icon of lnk file in imageres.dll you will see that icon contains the following formats:

• 48x48x16


• 32x32x16


• 16x16x16


• 48x48x8


• 32x32x8


• 16x16x8


• 256x256x32


• 48x48x32


• 32x32x32


• 16x16x32

• 48x48x16
• 32x32x16
• 16x16x16
• 48x48x8
• 32x32x8
• 16x16x8
• 256x256x32
• 48x48x32
• 32x32x32
• 16x16x32

我认为如果微软将此类格式用于内部叠加图标，那么使用相同格式也是***选择。

I think if Microsoft uses such formats for internal overlay icons it is optimal variant to use the same formats too.