Make the images approximately the resolution of the device. You will likely want to adjust a bit for browser/webclip chrome so the final image size will be a bit different.
See Custom Icon and Image Creation Guidelines for more information.
Additional Background
Retina display devices have a devicePixelRation of 2 - which is the ration of physical pixels to device independent pixels. From quirks mode:
Dips are the abstract pixels that are used to feed information to the width/height media queries and the meta viewport device-width. They are best explained by taking a look at the difference between retina and non-retina devices.
Taking the iPad as an example, if you were to set the viewport to device-width you would end up with (Safari always uses DIPS - see quirksmode):
DIPS Physical
-------- ---------
non-retina: 768x1024 768x1024
retina: 768x1024 1536x2048
You layout your markup based on DIPS but use images based on the physical pixels (x2 in the case of retinal displays).
Another way to look at this is: since the rule of thumb for retina is 2x the size of an non-retina image, use 2x (768x1024)
for retina or: 1536x2048
Also, beware of the real-estate taken up by browser chrome. For example, the status bar takes up 20px from the overall screen.