I will answer with more precision here.
The documentation says that the tab bar image is usually 30x30, but I've found that the best size to setup the images is 48x32 pixels. This size still renders and gives you a bit more space.
The image is a PNG with transparency, only the mask is used. The UI renders the mask gray when unselected or blue/chrome when selected.
If you are working with retina display, you need to add image with twice the size and with the name : myimage@2x.png.
If you want to change the color of item, there is some sample code : Cocoa control TabBarController