While it might seem that you only need a passing resemblance between the two, if you don’t want your app rejected over a trivial matter, take my advice and make sure there is no way someone can’t tell that the two images refer to the same app!
Handles have a bad rap, but they provide a lot of benefits, esp. on limited resource devices like phones and mobile game platforms.
How to force iTunes under Windows to properly sync an iPhone with your music library.

