User folder on mac OS is empty, but still uses 60GB of hard drive space
The space is most likely being occupied by the various files and folders in ~/Library, which is hidden by default on OS X. You can show the Library folder by navigating to your home folder in Finder, pressing ⌘J and showing the Library folder.

Furthermore, you can run the following command in your home folder which will list all the files and folders in your home folder, including hidden files and folders, and display their sizes.

du -shc .??* *