From looking at the Formats tab, its usage seems to be to store different resolution cursor files. When I load a default Windows 10 aero cursor file, there are different formats listed as 32x32, 48x48, 64x64, 96x96 and 128x128. Is that to accommodate "Ease of Use Pointer Sizes?"
32x32 is the old default cursors size, but Windows may use larger version of screen density is set to higher dpi - like on a small notebook with or on a 4k display. You can include lager sizes if you want smooth pointers under these conditions, though going above 64x64 is most likely overkill.
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