If it were me I'd install a 100amp feeder. Not much cost difference and will provide for future use. You can use 2/2/4/4 aluminum USE or XHHW. in 1.50 schedule 40 pvc. It'll fit in 1.25 but for ease of pull I'd use 1.50.
To OP, what do you envision needing power for at the shed? Without knowing you usage it will be hard to give direction.
I think automatically recommending 100 amps to feed a shed without knowing the size or planned use is overkill. The size of the feeder should be sized based a a load calculation for planned use. 60 amp may be oversized. Most residential sheds only need a single circuit or a MWBC.
IF future proofing is desired use an oversized conduit.
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He is feeding a shed not the White House.But you don't know the size of this house and the number/type of rooms per floor. The items in each room, etc..... We have 4 bathrooms per floor. Also, we have all commercial grade appliances in our kitchen. Most kitchens do not have 2 large freezers, 4 wall ovens and a 16 eye gas range with 2 ovens in the range. 2 warming drawers, 2 commercial grade coolers, with under counter drawer coolers. an undercounter ice maker, (2) hobart commercials grade dishwashers. (2) 60 qt hobart floor mixers, plus (2) 10 qt countertop mixers, and multiple 7 qt kitchen-aid lift mixers. Many multiple coutertop type appliances. I installed just over 50 outlets, with (2) physical devices per wallbox, setting no more than 4 boxes, or 8 physical devices per circuit. Some circuits have only 2 physical boxes. All appliances in the kitchen are on their own circuit.
We teach cooking and baking to others since my wife and I are professional chefs and the owner of multiple bakeries. We do not charge a fee to attend our classes. We also host many dinners and lunches.
Not knowing what the user is doing, makes your answers to certain questions, incorrect. One cannot assume that everyone has what is referred to as "normal", or the "same as others"
Anyone that does not like the way I do things in my own home, I don't care about your opinion.
I agree to go 100 amps. #3 cu or #2 al would be adequate especially since you do not actually expect to pull more than 60 amps. I would use THHN instead of a cable. Much easier to pull in a conduit.