100%
====

factor= 100 (for monitor= 0x10001 , ok= true )
GetSystemMetrics(SM_CXICON)= 32
GetSystemMetrics(SM_CXSMICON)= 16

SHGetFileInfo + SHGFI_SMALLICON 16
SHGetFileInfo + SHGFI_LARGEICON 32
SHGetFileInfo + SHGFI_SHELLICONSIZE 32

125%
====
factor= 100 (for monitor= 0x10001 , ok= true )
GetSystemMetrics(SM_CXICON)= 40
GetSystemMetrics(SM_CXSMICON)= 20

SHGetFileInfo + SHGFI_SMALLICON 20
SHGetFileInfo + SHGFI_LARGEICON 40
SHGetFileInfo + SHGFI_SHELLICONSIZE 40


150%
====
factor= 140 (for monitor= 0x10001 , ok= true )
GetSystemMetrics(SM_CXICON)= 48
GetSystemMetrics(SM_CXSMICON)= 24

SHGetFileInfo + SHGFI_SMALLICON 24
SHGetFileInfo + SHGFI_LARGEICON 48
SHGetFileInfo + SHGFI_SHELLICONSIZE 48

High DPI 3980px, 225% (DPI system/monitor aware)
================================================

factor= 180 (for monitor= 0x10001 , ok= true ) [!!]
GetSystemMetrics(SM_CXICON)= 72
GetSystemMetrics(SM_CXSMICON)= 36

SHGetFileInfo + SHGFI_SMALLICON 36
SHGetFileInfo + SHGFI_LARGEICON 72
SHGetFileInfo + SHGFI_SHELLICONSIZE 72factor= 180 (for monitor= 0x10001 , ok= true )

High DPI 3980px, 225% (DPI unaware)
===================================

factor= 180 (for monitor= 0x10001 , ok= true )
GetSystemMetrics(SM_CXICON)= 32
GetSystemMetrics(SM_CXSMICON)= 16

SHGetFileInfo + SHGFI_SMALLICON 16
SHGetFileInfo + SHGFI_LARGEICON 32
SHGetFileInfo + SHGFI_SHELLICONSIZE 32