1. Other than for lightning protection, I don't see any explicit reason for the zener diodes.
2. The 6N137 is way overkill for this application.
Based on the 6N137 datasheet, its transfer curve indicates reliable operation at 2 mA input current. Design the circuit for this current when the input is 12 V. This will yield an input current of less than 12 mA at 60 V, still within the part's normal operating range.
With an LED forward voltage of 1.5 V at low currents, Ohm's Law says the input current limiting resistor should be 5.25K. Rounding that down to 5.1K:
Input current at 12 V: 2.06 mA
Input resistor power: 21.6 mW
Input current at 60 V: 11.5 mA
Input resistor power: 0.67 W
At 60 V, a resistor rated for 2 W will get warm but not hot.
NOTE: The power ratings above are for *continuous* conduction at the stated voltages. If the input waveform spends significant time at 0 V, the actual power dissipation will be much lower.
ak