…here, so some designers just make it 320 x 480 pixels to begin with (then every number is just DP). However, I prefer to start at 1080 x 1920 pixels, because it’s the most popular size. But it’s up to you.
SP is basically the same as DP, but it’s scaleable. If the user set font is huge on device settings, the SP defined font size will be set as huge.
DP stands for density independent pixels. It is the absolute unit that never changes in size.