Floor 60 in 100 floors is right after floor 59 and you will see a wooden door that looks like a mask with some color strips on it. What you need to do in 100 Floors: Level 60 is use the fire wood in your inventory then light up the torch on the left and right then look at the drums at the bottom.
Once you have lite the torch what you need to do is tap the drums in this order:
1) 4x Red
2) 2x Dark Blue
3) 1x White
4) 4 Light Blue
The door on floor 60 will open allowing you to proceed to floor 61