What size to build UI elements in photoshop?

I just realized I have no idea the best practice best size for designing UI elements. I have been just designing whatever size I want in photoshop and scale them inside unity. Is there any issues with my method? everything is fine I just wondered what performance impacts or issues I might be creating, especially with different screen sizes. is there a proper method of sizing UI elements?

We decide on a reference resolution and create all UI elements accordingly. Then, inside Unity we set up our CanvasScaler components to match the same resolution. Now we can simply press the “Set Native Size” in Image component to make the sprite exactly the right size.

I doubt there are any significant performance impacts due to scaling, but we wanted to avoid it in order to keep the workflow simple.

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