Cordova is one of the most complicated of all of the build targets as far as icons go, because not only do you need to place the icons in specific folders, you also need to register them in the src-cordova/config.xml
file. Further, if you are using splash screens (which you should), you will also need to install cordova-plugin-splashscreen
and register it in your config.xml.
If you discover one file that is new or missing, please open an issue.

Icon Genie CLI
TIP
We highly recommend using the Icon Genie CLI, because it consumes a source icon and automatically clones, scales, minifies and places the icons in the appropriate directories for you. When needed, it also tells you what tags you’ll need to add to your /src/index.template.html file.
Quickly bootstrap the necessary images with Icon Genie CLI. For a complete list of options, please visit the Icon Genie CLI command list page.
$ icongenie generate -m cordova -i /path/to/source/icon.png [-b /path/to/background.png]
Manual instructions
Unless you are using the Icon Genie CLI, this is what you need to do:
$ cd src-cordova
$ cordova plugin add cordova-plugin-splashscreen
$ cordova plugin save
src-cordova/
config.xml
res/
android/
ldpi.png # 36x36
mdpi.png # 48x48
hdpi.png # 72x72
xhdpi.png # 96x96
xxhdpi.png # 144x144
xxxhdpi.png # 192x192
ios/
icon.png # 57x57
icon@2x.png # 144x144
icon-20@2x.png
icon-20@3x.png
icon-29.png
icon-29@2x.png
icon-29@3x.png
icon-40@2x.png
icon-60@2x.png
icon-60@3x.png
icon-20.png
icon-20@2x.png
icon-40.png
icon-50.png
icon-50@2x.png
icon-72.png
icon-72@2x.png
icon-76.png
icon-76@2x.png
icon-83.5@2x.png
icon-1024.png
icon-24@2x.png
icon-27.5@2x.png
icon-29@2x.png
icon-29@3x.png
icon-40@2x.png
icon-44@2x.png
icon-50@2x.png
icon-86@2x.png
icon-98@2x.pn
screen/
android/
splash-land-ldpi.png # 320x200
splash-port-ldpi.png # 200x320
splash-land-mdpi.png # 480x320
splash-port-mdpi.png # 320x480
splash-land-hdpi.png # 800x480
splash-port-hdpi.png # 480x800
splash-land-xhdpi.png # 1280x720
splash-port-xhdpi.png # 720x1280
splash-land-xxhdpi.png # 1600x960
splash-port-xxhdpi.png # 960x1600
splash-land-xxxhdpi.png # 1920x1280
splash-port-xxxhdpi.png # 1280x1920
ios/
Default@2x~iphone~comcom.png
Default@2x~iphone~comany.png
Default@2x~iphone~anyany.png
Default@3x~iphone~anycom.png
Default@3x~iphone~comany.png
Default@3x~iphone~anyany.png
Default@2x~ipad~comany.png
Default@2x~ipad~anyany.png
And here is part of what your config.xml should look like:
<platform name="android">
<icon density="ldpi" src="res/android/ldpi.png" />
<icon density="mdpi" src="res/android/mdpi.png" />
<icon density="xxxhdpi" src="res/android/xxxhdpi.png" />
<splash density="land-ldpi" src="res/screen/android/splash-land-ldpi.png" />
<splash density="port-ldpi" src="res/screen/android/splash-port-ldpi.png" />
<splash density="land-mdpi" src="res/screen/android/splash-land-mdpi.png" />
<icon density="hdpi" src="res/android/hdpi.png" />
<icon density="xxhdpi" src="res/android/xxhdpi.png" />
<splash density="port-mdpi" src="res/screen/android/splash-port-mdpi.png" />
<splash density="land-hdpi" src="res/screen/android/splash-land-hdpi.png" />
<splash density="land-xxhdpi" src="res/screen/android/splash-land-xxhdpi.png" />
<splash density="port-xxhdpi" src="res/screen/android/splash-port-xxhdpi.png" />
<splash density="land-xxxhdpi" src="res/screen/android/splash-land-xxxhdpi.png" />
<splash density="port-xxxhdpi" src="res/screen/android/splash-port-xxxhdpi.png" />
<icon density="xhdpi" src="res/android/xhdpi.png" />
<splash density="port-hdpi" src="res/screen/android/splash-port-hdpi.png" />
<splash density="land-xhdpi" src="res/screen/android/splash-land-xhdpi.png" />
<splash density="port-xhdpi" src="res/screen/android/splash-port-xhdpi.png" />
</platform>
<platform name="ios">
<icon height="57" src="res/ios/icon.png" width="57" />
<icon height="114" src="res/ios/icon@2x.png" width="114" />
<splash src="res/screen/ios/Default@2x~iphone~comcom.png" />
<icon height="60" src="res/ios/icon-20@3x.png" width="60" />
<icon height="29" src="res/ios/icon-29.png" width="29" />
<icon height="58" src="res/ios/icon-29@2x.png" width="58" />
<icon height="87" src="res/ios/icon-29@3x.png" width="87" />
<icon height="80" src="res/ios/icon-40@2x.png" width="80" />
<icon height="120" src="res/ios/icon-60@2x.png" width="120" />
<icon height="180" src="res/ios/icon-60@3x.png" width="180" />
<icon height="20" src="res/ios/icon-20.png" width="20" />
<icon height="40" src="res/ios/icon-20@2x.png" width="40" />
<icon height="100" src="res/ios/icon-50@2x.png" width="100" />
<icon height="72" src="res/ios/icon-72.png" width="72" />
<icon height="144" src="res/ios/icon-72@2x.png" width="144" />
<icon height="76" src="res/ios/icon-76.png" width="76" />
<icon height="152" src="res/ios/icon-76@2x.png" width="152" />
<icon height="167" src="res/ios/icon-83.5@2x.png" width="167" />
<icon height="1024" src="res/ios/icon-1024.png" width="1024" />
<icon height="48" src="res/ios/icon-24@2x.png" width="48" />
<icon height="55" src="res/ios/icon-27.5@2x.png" width="55" />
<icon height="88" src="res/ios/icon-44@2x.png" width="88" />
<icon height="172" src="res/ios/icon-86@2x.png" width="172" />
<icon height="196" src="res/ios/icon-98@2x.png" width="196" />
<splash src="res/screen/ios/Default@2x~iphone~anyany.png" />
<splash src="res/screen/ios/Default@3x~iphone~anyany.png" />
<splash src="res/screen/ios/Default@3x~iphone~anycom.png" />
<splash src="res/screen/ios/Default@3x~iphone~comany.png" />
<splash src="res/screen/ios/Default@2x~ipad~anyany.png" />
<splash src="res/screen/ios/Default@2x~ipad~comany.png" />
<icon height="40" src="res/ios/icon-40.png" width="40" />
<icon height="50" src="res/ios/icon-50.png" width="50" />
<splash src="res/screen/ios/Default@2x~iphone~comany.png" />
<splash src="res/screen/ios/Default-Landscape-2436h.png" />
<splash src="res/screen/ios/Default@2x~iphone~anyany" />
<splash src="res/screen/ios/Default@2x~iphone~comany" />
<splash src="res/screen/ios/Default@2x~iphone~comcom" />
<splash src="res/screen/ios/Default@3x~iphone~anyany" />
<splash src="res/screen/ios/Default@3x~iphone~anycom" />
<splash src="res/screen/ios/Default@3x~iphone~comany" />
<splash src="res/screen/ios/Default@2x~ipad~anyany" />
<splash src="res/screen/ios/Default@2x~ipad~comany" />
</platform>