Base 12: 12 is a number that can be divided by 2, 3, 4 and 6. This makes it a much better fit than base 10, which can only be divided by 2 and 5.
Base 60: As good as base 12 is, it misses division by 5. So what do you do to make it divisible? You multiply 12 x 5 = 60.
Now you can divide an hour in 2 parts of 30 minutes each, 3 parts of 20 minutes, 4 parts of 15 minutes, 5 parts of 12, or 6 parts of 10 minutes. This also means that if for example you want to divide a job in 3 shifts, every shift will be 8 hours, not 3,3333333 hours or similar, what you would get in a base10 system.
I mean, the stars and the gods and the tip or our fingers might be also a justification, but I think those were rationalized after the fact. I find it difficult that the guys that came with base12/60 didn't realize the particular properties of those numbers.