is that PLA? Recently someone in the german subforum had a similar problem. with small layerheights, in first 2..3 mm vertical walls seem to contract / pull in a little bit. maybe your top layer is just the first back at nominal size and the layers below are too small?
Are your fans at 100%? I print squares at about that height during testing and your settings are probably very similar to mine. I do not print as low as .060 but then my temp will be 190-195; but I am running 100% fan. Like you I do not recall ever seeing elephant's feet on the top.
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