text: Probably you are not get any answer because the question is not clear.
  IMO you should create a benchmarking process in order to test your server under expected load conditions. During the execution of this test you can play with your params to find the perfect fit.
  I agree with Angel, but in case you want something rough to look at, here is a very, very old document which will at least give you some things to think about and try.
  Everyone has different network, hardware, OS, and database configurations making it very hard to give you a credible answer to your original question. But 60 users is quite small, so I suspect you can ask your IT team for their "typical" application server setup and you'll be fine, at least to start.