...................Go to Home depot or equivalent and BUY the necessary footage of #8 direct bury cable. It should contain 2 runs of #8 stranded with a #8 SOLID copper for the ground. Also pickup a breaker box that will hold a Double 20 amp breaker switch. This will give you a 20 amp breaker for each 120 volt HOT leg to hook to the Stranded #8 wires Too. On the House end go to the master panel and install a Double 20 amp breaker just like you did for the Shed end of the cable. Hook each #8 stranded wire to a 20 amp breaker and then run the solid ground\neutral to the common tie point inside your master panel. #8 direct bury with a ground is good for up to 50 amps as long as the Run is less than 100 feet. Now all you have to do is run a lenth of #12 ga. romex for your window unit and 14 ga. romex for the lights with switches in the appropriate locations...####Note the point for running 2-120 volt power legs to the shed is that ONE 120 volt leg will run your window unit.....and the other will run your lights and other tools . If you anticipate hooking up an aircompressor then run #12 for the lights and the aircompressor. DIVIDE the heavy Loads UP between the 2 -120 volt supply legs.....fordy.....
