I know it\'s good practice to design different menu icons for different screen densities. I read that the preferred size for the different densities are:
The benefit of having different icons is that you have control over the final appearance, rather than allowing an algorithm to munge your image. Few scaling algorithms are able to maintain quality when reducing an image's dimensions, especially for complex icons.
Be sure to read Android's scaling rules, and also this page has an excellent investigation into image scaling and its effects on the final image.