Items are small objects which can be collected and later used by the vikings. Their graphics are stored in gfx/. They have a standard size 30 x 30 px. If you have a serious reason to make a bigger item, it is needed to make also a smaller version of size 30 x 30 px to be shown in the viking's inventory.
Just an example: Apple, when used, adds it's user one life point. (Only if he has less then three - thanks to some injury.)