Multitile or big icons? in Design Philosophy
Creating an icon that is multiple states that you must build together via a proc is sorta more complicated, if only because you have to build the entire thing from the pieces.
Looking at a whole icon and then a version that's split into several 32x32 tiles, the latter takes up more space (but it's a very, very small amount [1.24 KB compared to 1.27 KB]).
It means you can use a big icon and define it's bounding box.