both cameras are built on the same body and have the same buttons and operation basically there are some differences in the menu settings. Unless you are going to be doing very large output the extra megapixels on the D60 over the D40 will not be used and the D40 since it has larger pixels actually gives better dynamic range, tonal range, geometric accuracy and less noise than the D60. Megapixels matter to a point but they are not the only thing thats important in an image sensor. Here is a good article on digital photo pro you may want to read about the megapixel race
http://www.digitalphotopro.com/gear/imaging-tech/megapixels-how-much-is-enough.html
So in short niether is easier than the other for a beginner.
I have a D40 and a D300 and I still use my D40 for recreational photos it takes very good pictures. The D60 would take good pictures also.
Alot of people want to make a big deal out of the fact that the D40/D60 will only autofocus with the AFs or AFi lenses. that does not mean you cannot use the other lenses you can. I use AI lenses from the 70s on mine. And they are easy to manually focus on your camera. You can do if visually or you can use the electronic rangefinder and turn the barrel till the light comes on in the viewfinder. If you must have autofocus there are more AFs and AFi lenses made by nikons as some manufacturers have total lenses and thats not counting the ones by third party manufacturers that have motors in the lens now.
Here is the raw data comparison on those 2 at DXO mark an independant third party testing site
http://www.dxomark.com/index.php/eng/Image-Quality-Database/Compare-cameras/(appareil1)/229%7C0/(appareil2)/196%7C0/(onglet)/0/(brand)/Nikon/(brand2)/Nikon
And here is the side by side of the specs from DPReview I hope these help
http://www.dpreview.com/reviews/compare_post.asp?method=sidebyside&cameras=nikon_d40%2Cnikon_d60&show=all
I wouldn't compare my FA to my F2 though both are good film nikons so I also cannot fairly compare the D40/D60 to a D300/D700/D3 they are not in the same class. By the same token my D300 is no where near in the same class as a The Leica S2 or Hasseblad H3DII 50. But they are good cameras at a good price. Either one would serve you well as an entry level camera and by time you are ready for something more advance there will be new cameras to choose from that are not even on the market now. I wonder how many people who are detractors of them have actually owned one and not just used them in passing. Look at the owners opinions on the DP review site or go to Ritz or adorama and read comments from people who buy them. They are small and nearly weightless and at first do not have the "solid heavy" feel you expect but they deliver a good picture reliably and consitently. the vast majority of the people who own them like them and I am in that class.