Before, cursors were limited to 32x32
But now you can add several formats inside the .cur (32x32, 48x48... 128x128...), like Aero cursors in C:\Windows\Cursors, which will be chosen according to DPI scale or when cursor size is changed (HKEY_CURRENT_USER\SOFTWARE\Microsoft\Accessibility CursorSize or HKEY_CURRENT_USER\Control Panel\Cursors CursorBaseSize)
There is also a recent API : SetThreadCursorCreationScaling but I cannot test it (for OS >= Windows 11 21H2)