So if you want to make curly hair, it is best to rely on textures. 60k hair can straight up crash the game for many people and it will be hard to go lower than that without completely destroying the mesh. The higher the polycount, the more strain on the computer the item will put. If you will look through existing curly hairs from other creators that have defined curls, you will see that they are extremely high poly.
If you want it to be the alpha type ( with transparency), then it is best to not create curly hair using particle.