Sometimes these dimensions just don't "add up" even though other sources agree on what they are. The scale being worked at one pixel more or less for width (especially) or length one way or the other can change how it looks, sometimes dramatically. It can be very frustrating at times building something that is correct by the dimensions but the WxL ratio of the Icon doesn't agree with the line drawings even though they do with the WxL source data. I have found many times to get something looking right a pixel of more or less width can make all the difference even though doing that puts the Icon outside the given WxL
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"You are never to old to rock and roll if you are too young to die".--- What do you expect to be doing when you are 80?
I don't know anything about SP icon creation, but just a food for thought: pixel doesn't always come in perfect square ratio (1:1). There's what we call "Pixel Aspect Ratio".
In Photoshop you can define this using the new file dialogue: