There are 2 Nokia documents that mention icon sizes:
A "Using Icons in MIDlets (with Example)"
B)"JavaTM ME Developer's Library 3.1"
http://library.forum.nokia.com/index.jsp?topic=/Java_Developers_Library/GUID-5D55EA03-888E-437A-9498-82F606097B48_cover.html The path is "JavaTM ME Developer's Library 3.1 > Implementation notes > (JSR-118) MIDP 2.1 > Runtime environment notes"
These 2 document include information alike, but differ in some S60 icon sizes.
(According to JavaME Dev. Library)
|Nokia||serie 60 1st/2nd||176x208||42x29|
|Nokia||serie 60 1st/2nd||352x416||76x76|
|Nokia||serie 60 3rd||176x208||31x31|
|Nokia||serie 60 3rd||208x176||37x37|
|Nokia||serie 60 3rd||208x208||53x53||37x37 According to "Using Icons in MIDlets"|
|Nokia||serie 60 3rd||320x240||48x48||52x52, 54x54 According to "Using Icons in MIDlets"|
|Nokia||serie 60 3rd||240x320||48x48||53x53, 55x55 According to "Using Icons in MIDlets"|
|Nokia||serie 60 3rd||352x416||64x64|
|Nokia||serie 60 3rd||416x352||76x76|
The difference in the latter two is not big; I checked in a N73 (serie 60 3rd, 240x320) and all 3 resolutions look good because the device does not scale the icon. But the difference in the "serie 60 3rd 208x208" is important and I don't have one of those models to test it.
I also found one KB article http://wiki.forum.nokia.com/index.php/KIJ000098_-_Size_of_the_MIDlet_icon that says a Nokia 6600 has a 29x29 icon size. According to the above mentioned docs, it should have a 42x29 icon size (serie 60 2nd, 176x208).
Information about individual models
In order to know real life information for each device, I started testing icon sizes in all Nokia I have access to. I encourage you to add your own findings to the table. Please, add your account name, so everybody can track who is saying what.Please, note that some devices differ from their official icon size. Some devices scale the icon, so it will look bad if you don't use the right size. For instance, in a 5200, the official icon is 24x24, but 5200 scales the icon by duplicating some lines, so it will display bad. Only the 28x29 icon was displayed without any scaling.
|Manufacturer||Model||Serie||Screensize||Icon Size||Source of information|
|Nokia||6600||serie 60 2nd||176x208||29x29||According to http://wiki.forum.nokia.com/index.php/KIJ000098_-_Size_of_the_MIDlet_icon|
|Nokia||3220||serie 40||128x128||16x16||Tested in a real device by AWoywood|
|Nokia||5200||serie 40||128x160||28x29||Tested in a real device by AWoywood|
|Nokia||5300||serie 40||240x320||46x46||Tested in a real device by AWoywood|
|Nokia||5310b XpressMusic||serie 40||240x320||46x46||Tested in a real device by AWoywood|
|Nokia||6230b||serie 40||128x128||16x16||Tested in a real device by AWoywood|
|Nokia||N70||serie 60 2nd||176x208||24x24||Tested in a real device by AWoywood|
|Nokia||N73||serie 60 3rd||240x320||52x52||Tested in a real device by AWoywood|
|Nokia||N90||serie 60 2nd||352x416||84x58||Tested in a real device by AWoywood|