I'd imagine it matters very little in these modern browsers you listed in your comment:
IE 8/9, and latest versions of
Firefox/Safari/Chome/Opera
However, I have heard of a bug in IE8 when it comes to an image of exactly the size 1px * 1px
:
Internet Explorer 8 doesn't perform
the repeat of a 1x1 pixel
semi-transparent background image
correctly when any other element on
the page is using the "-ms-filter"
drective for the alpha transparency:
-ms-filter: "progid:DXImageTransform.Microsoft.Alpha(Opacity=50)";
See: http://nemesisdesign.net/blog/coding/ie8-1x1px-semi-transparent-background-bug/
and the demo: http://static.nemesisdesign.net/demos/ie9-1x1px-semi-transparent-background/
So, 8x8
seems like a good enough size to use. I'd be surprised if anyone on the Internets has cared enough about this to rigorously benchmark it.
I did find this, which discusses the subject:
http://blogs.adobe.com/dreamweaver/2011/02/optimal-css-tiled-background-image-size.html
Make sure to also read the comments.
To sum it up, I'm going to quote myself from months ago:
I'd imagine it matters very little in [the] modern browsers [IE 8/9, and latest versions of Firefox/Safari/Chome/Opera] you listed
in your comment.