What do you mean ‘make’ a telescope? Do you mean buy lenses and assemble an optical tube, or obtain a mirror blank and grind a mirror. I suspect you do not mean purchase optical grade glass and attempt grind lenses.
Useful magnification ranges ≈0.2D to 2D (D being the diameter of the objective lens or mirror in mm)
The low end limit of 0.2D almost assures all the light will reach the retina.
As already stated here if you were to look at magnification of 60X at 0.2 D then the objective lens would have to be in the order of 300mm.
As an example a 330mm objective would yield a magnification of 66X at 0.2D The same 330mm lens at 2D would have a magnification of 660X.
Objective diameter, focal length, light grasping, are all interchangeable, one thing is a trade off against another.
Making a Newtonian telescope is not all that difficult of a job for most people, however, it is labor intensive, but if you take your time and are careful, one can make quite a respectable instrument.