The close icon needs to be 24dp x 24dp. Something like this:
<vector xmlns:android="http://schemas.android.com/apk/res/android"
    android:width="24dp"
    android:height="24dp"
    android:viewportWidth="24"
    android:viewportHeight="24"
    android:tint="?attr/colorControlNormal">
  <path
      android:fillColor="@android:color/white"
      android:pathData="M7.2,14.4m-3.2,0a3.2,3.2 0,1 1,6.4 0a3.2,3.2 0,1 1,-6.4 0"/>
  <path
      android:fillColor="@android:color/white"
      android:pathData="M14.8,18m-2,0a2,2 0,1 1,4 0a2,2 0,1 1,-4 0"/>
  <path
      android:fillColor="@android:color/white"
      android:pathData="M15.2,8.8m-4.8,0a4.8,4.8 0,1 1,9.6 0a4.8,4.8 0,1 1,-9.6 0"/>
</vector>
In Kotlin, you can retrieve this drawable and add it to your builder like this:
AppCompatResources.getDrawable(main, R.drawable.close_icon)?.let {
            DrawableCompat.setTint(it, Color.WHITE)
            builder.setCloseButtonIcon(it.toBitmap())
        }
This answer has some more details.