For those of us using Inkscape to create tool icons, this template can be useful. The page size is set to 32x32 px which is the icons’ display size at 100% scaling. I have added an additional grid where the physical pixels are on 125% scaling and on 150% scaling, as well as a lowest common denominator grid. Details close to the lines of the last grid stay somewhat crisp at all these scalings (at least that’s my theory). There’s also a 5th grid on a 0.5 px offset, useful for lines with an odd pixel width.
Also note that Inkscape have a Icon preview panel which is also handy while developing. Allows you to preview the icon at multiple sizes at the same time.
Another side note. Historically SU used icon sizes of 16x16 and 24x24. A few versions ago a change was made to such that the image sizes were 24x24 and 32x32. However, that didn’t really increase the size of the visible icons. They just got a border of padding incorporated into the pixel image.