It's all about Ohm's Law. If you don't have a mech mod, it might not make a lot of sense to you. Ohm's law states the relationship between voltage, amperage and resistance is fixed. Specifically, it takes one volt of potential to push one amp of current across 1 ohm of resistance. In a mech mod, your voltage is semi-fixed, depending on charge state of the battery, between 4.2 volts and about 3.5ish. Watts-- how much power you're putting on the coil-- is the product of volts times amps. Thus, the only way you can vary watts in a mech mod, given (more or less) fixed voltage, is to vary the coil resistance. Any time you vary any one of the three parameters, one or both of the others must also change to keep the equation in balance (and watts also changes because volts and or amps do.) Here's an example: assume a .5 ohm coil. That won't vary until you take the coil out and rebuild it. At full charge 4.2 on the battery, according to the handy-dandy
Ohm's Law Calculator, the rig draws 8.4 amps current from the battery, and makes 35.28 watts at the coil. But when the battery is discharged to 3.5 volts (and the coil stays at .5), the amps are then 7 and the power on the coil has fallen to 24.5 watts. (And you would change batteries before you got that far, probably, because as watts fall, the vape gets weaker.) Thus, to answer your question, if I have a 12 amp battery (I do, the AW 800mAh 18350, the best battery I know of in that size, and one of the kind that was destroyed in the incident) and you wish to limit it to 60% draw of its rating, then you plug full charge volts (4.2) into the calculator's voltage slot and (12x.6= 7.2) amps into the current slot, hit calculate and (drum roll, please) you see the lowest coil you can build is .58333 ohms and, as a bonus, at that resistance discover you will be making 30.24 watts on the coil, decreasing as battery voltage falls with use.
Let me suggest you go to the calculator and play with it some. Specify any two values and read off the other two. But the key thing you need to remember is, in a mechanical the lower the coil value, the more stress you put on the battery; and, on a regulated mod, the higher you set the watts, regardless of coil value, the more stress you put on the battery. (Regulated mods can do that because they vary the applied voltage, a thing that can not be done with a mech mod.)