File format owners should be prepared to display their thumbnails at that size. Thumbnails of 32-bit resolution and as large as 256x256 pixels are often used in Windows Vista UI.
Note You might hear these thumbnails referred to as Live Icons. Now, a continuous spectrum of user-selectable sizes is available rather than the discrete sizes such as Icons and Thumbnails provided in Windows XP. Other applications can consume your thumbnail as well. Windows Vista uses them in all views, in dialogs, and for any file type that provides them. Windows Vista makes greater use of file-specific thumbnail images than earlier versions of Windows.