Smaller icons allow for more screen real estate if you keep many files on your desktop.
Apple’s macOS gives you less granular control but offers two clean options. change the size of icons on desktop
If you are using a standard Ubuntu setup with the "Desktop Icons" extension: Smaller icons allow for more screen real estate
Use the on your mouse to zoom in (increase size) or zoom out (decrease size). macOS change the size of icons on desktop
Windows provides the most flexible "on-the-fly" resizing options for desktop shortcuts and files.