Pointer targets are more specific to the use of motion-tracking pointer devices like a computer mouse or a touch screen stylus. For these it is recommended to make pointer targets at least 44 x 44 dp.

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Touch and pointer targets help account for inaccuracies when users are tapping elements on an app. This is extremely beneficial for users who aren't able to see the screen or have difficulties with small touch targets.

Touch and Pointer Targets

Material Design Documentation

Touch targets are the parts of the screen that respond to user interactions and extend beyond simply the visual bounds of the item. For most platforms it's recommended to make touch targets at least 48 x 48 dp regardless of icon size which translates to about 9mm. Be sure to check your platform's developer resource page for more specific implementation guidance.

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