The 512×512 the Play Console asks for, plus every smaller size you will reach for.
$49 flat · instant download · commercial licence included
Google Play wants a 512×512 32-bit PNG for the store listing, opaque and square — Play draws its own rounded mask over it. That file is the second one in every IconSpot archive, ready to upload without a resize.
Android's launcher icon is a different animal: an adaptive icon is two layers, foreground and background, sized so the system can crop, mask and animate them. IconSpot ships flat artwork, not layered adaptive sources.
In practice you place the icon as the foreground layer with the safe-zone padding Android Studio's Image Asset tool shows you, and pick a background colour from the artwork — a few minutes in Android Studio. It is a real step, and it is better to know about it before you buy than after.
Most products ship on both platforms, and the archive covers both in one purchase: 1024 for the App Store, 512 for Google Play, and the smaller sizes for everything around them. One licence, one download, no second commission.
You could make one yourself. The annoying part — trying, discarding, and preparing the survivor for the stores — is already done.