Hi Scott,
It depends on your content area size. A fairly typical choice by Corona users is 320x480 (which really shouldn’t be considered “pixel” values, but rather “content area units”).
From there, you’ll probably want to set up “normal” (@1x), “@2x”, and “@4x” image sets across the board. If you imagine somewhat smaller/older devices would fit in the “normal” category, you could pick a screen size like 480x720 and set that as your baseline.
So, for an image that would span the entire content width, your designer would make it 480 pixels across (or 720 tall). For sake of discussion, let’s assume that image is an even ratio, so 480x480. Once you have that, you simply multiply those out for the higher-resolution versions:
myImage.png = 480x480
myImage@2x.png = 960x960
myImage@4x.png = 1920x1920
Hope this helps,
Brent