Smart banner is not always 50dp height. I don't remember what the thresholds are, but in practice, phones have 50dp height in portrait, 32dp in landscape, 7" tablets have 90dp height in portrait, 50dp in landscape, and 10" tablets have 90dp height in both orientations.
When laying out android apps via pixels, you need to multiply by density. iOS seems to handle that for you, so using the raw 32/50/90 value should be good enough. I'm not sure how WP8 works.
Thanks,
Eric