What a 60% keyboard actually has
Sixty-one physical keys: the number row, the three letter rows, and a bottom row of modifiers. Esc occupies the top-left position where backtick sits on a full-size board. There is no function row, no Insert or Delete cluster, no Home or End, and no arrow keys.
Sixty of those keys are testable in a browser. The sixty-first is Fn, which the keyboard handles internally and never sends, so it is drawn with a dashed outline here and excluded from the totals. A working 60% board reaches 100% on sixty keys.
Everything else lives on the Fn layer. The arrows are usually Fn with I, J, K and L, or Fn with the right-hand cluster of punctuation keys, depending on the manufacturer. F1 to F12 are Fn plus the number row. Delete is commonly Fn plus Backspace.