Target size 2.5.5

When a target size is defined e.g. 44x44 (wcag 2.1 AAA)
https://www.w3.org/WAI/WCAG21/Understanding/target-size.html

Does this mean; a target needs to be always "44 x 44" (or larger) or can it
be "32 x 100".
Is the target about the total surface area or a fixed minimum size "44 x
100"?
For example:
Element X has a size of 44 x 44 = 1936 "surface area"
Element Y has a size of 32 x 100 = 3300 "surface area"

The spec is not ruling out or clarifying the target size.

Jan

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