Creating Icons and Game Graphics

ICONS

I used Corel Draw and and ArtText to create my ICON.   I drew the art work in Corel Draw and pulled it into ArtText which has the ICON generator.  

I’ve been trying to figure out how to make the ICON acceptable for the @2x and @3x requirements for retina.

From what I’ve read, I understand the difference to be in the pixels per inch.  Is that correct?

If so, would @2x and @3x have to have twice and three times the pixels per inch than a regular Icon?

In Corel Draw it has a way to set the canvas at say 180 x 180 and then it has a ppi box which I can input say 360.  But when I read the “HELP” information it said that really had to do with how the item would print on the paper.  It defaults to 72 which is applicable to the average screen size.   I did the on-line help and they no longer support the MAC. 

Does anyone have any recommendations on which graphic package to use on the MAC for creating the art work? 

GRAPHICS

When creating game graphics, do I need to make multiple copies of each item so that they are displayed for regular and retina devices?   If so, would I  use the @2x and @3x in the name?

Thanks,

Lori