Here is a little experiment using the 10 icons below. The original 20x34 icon on a 20x34 background was adjusted to various sizes and background documents in photoshop. A KML file was created linking these and opened in google earth, then saved as KMZ file and imported again into google maps.
This is they way they appear in google earth:
And here is how they appear (in the same order) with the icons saved to KMZ in google earth and then imported into google maps:
When the original file's document background was expanded to make it square as in the 3'rd example background of 34x34 pixels,
the icon grew to standard size in google maps.
Both the image and background pixels were doubled in example 4, but the displayed size remained the same in google maps.
Examples 5 and 6 indicate a non-square background imported into google maps can result in distortion.
Example 10, where the image size was cut in half in photoshop, results in a blurry icon in google maps
1 --- 20x34 original (with original 20x34 background)
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2020x34%20original.png
2 --- 20x34 with 64x64 document background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2064x64%20canvas%20original%2020x34%20icon.png
3 --- 20x34 with 34x34 document background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2034x34%20canvas%2020x34%20original.png
4 --- 40x68 image with 68x68 background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2040x68%20with%2068x68%20background.png
5 --- 40x68 image with 40x68 background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2040x68.png
6 --- 60x102 image with 60x102 background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2060x102%20with%2060x102%20background.png
7 --- 10x17 image with 64x64 background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%20canvas%2064x64%20image%2010x17.png
8 --- 38x64 image with 64x64 background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%20canvas%2064x64%20image%2038x64%20.png
9 --- 10x17 image with 32x32 background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%20canvas%2032x32%20image%2010x17.png
10 --- 10x17 image with 17x17 background
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%20canvas%2017x17%20image%2010x17.png
all of the above url's for spreadsheet
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2064x64%20canvas%20original%2020x34%20icon.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2064x64%20canvas%20original%2020x34%20icon.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2034x34%20canvas%2020x34%20original.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2040x68%20with%2068x68%20background.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2040x68.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%2060x102%20with%2060x102%20background.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%20canvas%2064x64%20image%2010x17.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%20canvas%2064x64%20image%2038x64%20.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%20canvas%2032x32%20image%2010x17.png
http://sites.google.com/site/travelmapicon/yellow-markers-1/marker%20yellow%20S%20canvas%2017x17%20image%2010x17.png
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I wanted to resize a bunch of 20x34 markers with a 20x34 background to 34x34 backgrounds (leaving 20x34 image the same size).
Reading up on Photoshop actions here, I set was able to change them quickly.
Here is a how to video.