Reading the HIG on buttons, it says:
As a general rule, a button needs a hit region of at least 44x44 pt — in visionOS, 60x60 pt — to ensure that people can select it easily, whether they use a fingertip, a pointer, their eyes, or a remote.
However, I don't see anything similar for a macOS application. I know that in older versions of the HIG, Apple did include this information.
If I create a simple application, with a SwiftUI button like:
Button("" ) {
print( "hello" )
}
and measure the size in pixels, it works out to be ~22x22 pixels or ~17x17 pt.
So, I am assuming for now that is the minimum size for buttons.