An involute gear cutter has the correct tooth form for the smallest tooth count in its range. Consequently as the tooth count rises the tooth form cut has slightly too much curvature.
Using the 17/20 cutter to cut a 24 tooth gear will result in a tooth form that has too much curvature. Using the 35/54 cutter to cut a 32 tooth gear will result in a tooth form that has too little curvature.
The gear with too much tooth curvature will run with higher count gears albeit with some noise. The gear with too little curvature may not run without increasing the centre to centre distance, or more simply, cutting the teeth slightly deeper. The effect of cutting deeper is to increase backlash. I can’t remember the formula but should be easy enough to look it up as an exercise for the student.
Julie