Well, CursorXP mostly. CursorFX doesn't allow for it. The CursorXP files contain the art or image and image strips which can then be cursorfied into .cur and .ani files. At that time, if the image quality is good, you can convert in both sizes [32,48]. It's a process. In the cursor editor there's also a plugin for Linux XCursor Codec which will grab the images and, if aligned, allow for conversion of Linux cursors. Many times the image has to be rebuilt. I use RW Paint for that or any new images that I'm working on. It's definitely work and takes time to get it right and make it nice. >Simplified explanation<

Enjoy!