The upper stem of the 6 in the Large Date is much longer than the Small Date, and the top of the 1 is level with the 9 in the Small Date. Also the 0 is smaller with a more oval opening.
The 1960 Small Date is the most rare of the two but neither have much of a premium unless they’re RD (Red Mint State) and grade MS67 by a reputable grading service like PCGS or NGC.
Expect the 1960 Lincoln Cent Penny value to be a couple dollars and up in lower grades with the 1960 Small Date without a mint mark (Philadelphia Mint and normal) to be the most valuable.
1960-D Lincoln Cent Memorials, proof and business strikes are known for the rare varieties Small Date over Large Dates.