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<link rel="shortcut icon" href="favicon32x32.png" sizes="32x32" />
<link rel="shortcut icon" href="favicon192x192.png" sizes="192x192" />

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For max compatibility also place a favicon.ico file there besides those 2 above. Some browsers will auto look for that one.

As an example Chrome will use the smaller icon for the icon to display in the tab and if you create a (desktop) shortcut it will use the larger one.

NOTE: the files where called favicon75x75.png and favicon200x200.png before 8.1.2