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It can be done, but it's a lot of work. It would be cheaper to find a high pinion D60 from a F350 even if you did the work yourself.
Most rear D60's have 30 spline shafts just like the D44. The D60 shaft will actualy fit in the D44 carrier, they are thicker but taper down at the splines. The gears, bearings and ujoints are stronger in the 60, but unless you find 35 spline shafts or buy custom 40 spline the shafts are not much stronger.
I have however made a full float D44 for a Jeep by using the d44 center and D60 tubes and shafts.
Yes, you can make a front axle (steering axle) out of a rear D60. However for the money it would cost you to do it you'd be better off just buying a used D60 front axle. They'll typically run you about $1000. If you price out the C's, knuckles, spindles, hubs caliper brackets, brake components, inner and outer axle shafts, etc you'll find that you're up above that $1000 mark and you haven't even started on any of the work required. The other disadvantage to going this route is you'll have a low pinion front axle as opposed to the high pinion style axles that Ford offered. This means steeper driveline angles up front.
A stock D60 front is a lot stronger than a stock D44 front axle. A D44 can be outfitted with chromoly shafts and u-joints which will make it a little stronger, in terms of torque capabilities, than a stock D60. You can make a few upgrades to a stock D60 that will make it far stronger than a fully upgraded D44. I guess the real question is what do you plan to do with the truck? Once you know that you can figure out what axle will suit it best and what upgrades (if any) need to be made. If you want to run BIG tires I would definitely spring for the one ton axles. Even at that you will sometimes need to put a fair amount of work and money into them to ensure they'll stand up to the abuse.