Question pertaining to creating a tileset

Question pertaining to creating a tileset

I'm not exactly sure if this is the right location for a post such as this. However, this will be my first attempt at creating a tileset and I want to make sure I am doing it correctly. Also, forgive me if my terminology is incorrect.

When using software such as "Tiled" to design a map for game development, it takes at least a combination of 4 tiles to draw out a building. When designing these tiles from scratch, at what resolution should I create the blank image as? I read that 96 x 96 pixelation is good to start at. Does that mean if I am planning to create a building it would be 4 times the size of the 96 x 96? Or do I have the wrong approach altogether? Some guidance on where to start would be greatly appreciated. Thank you!