In Tibia we can see 4 different sizes of items - 32x32, 32x64, 64x32 and 64x64.
Check the look of tapestries:
https://tibia.fandom.com/wiki/Tapestries
You can notice, that each tapestry has 3 stages.
1) when item is lying on the floor - it is in 32x32 size.
2) when item is hanged on the northern wall - it is in 64x32 size.
3) when item is hanged on the western wall - it is in 32x64 size.
32x32px is reserved rather for items (ofc there are exceptions), while size 64x64px is most popular for objects, big monsters.
Curiosity:
During fansite item contests it is possible to create item which we can hang on the wall in sizes presented above.