Answer
What is a maskable icon?
A maskable icon is a PWA icon designed with extra padding around the logo so that when Android applies its adaptive-icon mask — a circle, squircle or rounded square, depending on the device’s launcher theme — the important part of the logo is never clipped. You declare it by adding "purpose": "maskable" to an icon entry in the manifest, ideally alongside a separate "any" purpose icon.
Why it is needed
Without a maskable variant, Android can crop a regular square icon into a circle, cutting off the edges of a logo that fills the whole canvas.
The safe zone
Google recommends keeping the important content within the inner 80% (a roughly 40% radius from centre) of the icon canvas so it survives any mask shape.
Testing tools
Sites like maskable.app let you preview how an icon looks under different mask shapes before shipping.