Nikon D60 - Manual (Page 38)

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First S
teps
Adjusting Viewfinder Focus (Diopter Adjustment)
Photographs are framed in the viewfinder. Before shooting, make
sure that the display in the viewfinder is in clear focus. The
viewfinder can be focused by removing the lens cap and sliding
the diopter adjustment control up and down until the focus points
are in sharp focus. When operating the diopter adjustment control
with your eye to the viewfinder, be careful not to put your fingers
or fingernails in your eye.
Focus points