Canon 60D manual mode (M)

Yeah, the OP states he (or she) is shooting RAW and working with their images through Lightroom and Photoshop... so the Picture Style settings have no effect (other than on what's displayed on the camera's LCD monitor).

As Alan Meyers mentioned, Lightroom applies a default amount of sharpening in the raw conversion process so it is erroneous to assume that the images have not been sharpened.

Sharpening is a personal preference thing and it is also subject dependent -- there isn't (or shouldn't be) a one-size-fits-all solution. Some like a softer look while others like thing edgy and crunchy, but whatever your preference, sharpening should be applied in various stages and only where necessary -- like using a tack hammer where needed and not in one fell swoop heavily handed fashion like a sledge hammer. Also, sharpening can't fix a blurred or out-of-focus image -- it can only make it look fuzzy with over-sharpened fuzziness.

The first part of sharpening is known as capture sharpening and is done during raw conversion. The purpose of capture sharpening should be viewed as a tool to overcome the effects of the anti-aliasing filter and nothing more than that. As mentioned by Alan, there are default sharpening values, but it would be advisable to understand what the four controls do and apply your own sharpening depending on what the image needs. Later during further post processing you may need to apply sharpening for effect and it is usually advisable to do this selectively using layers and masks rather than globally. Finally, as the last step before saving, output sharpening can be applied if needed. For display on a monitor, little or no sharpening may be needed. for printing, the image will often appear over sharpened when viewed on a monitor, but more sharpening is usually necessary to compensate for sharpness lost in the printing process. The amount of sharpening needed is highly dependent on the printer.

Just in case nobody has mentioned it yet, shooting modes M, Av, or Tv have nothing to do with the amount of sharpening. Since you are saving raw files, there is no sharpening metadata that is read by Lightroom or any other third party software.