Thanks JohnInKansas, I thought you would come up with numbers.

Using your figures, I manage to keep my 66 square foot well insulated shed serviceable during the winter months here, using roughly 235.4 KW based on our current cost of $.06/KWH which works out to about $14.12 Cdn (12.53 US). For the time the heat is needed, it works out to about $2.82Cdn a month, plus taxes and the cost of the light bulb. I still think I will continue to use the incandescent light, because I like the idea of an untended bulb more than a 750W untended space heater.

Even during a cold snap the 60 watt bulb keeps my latex paint from freezing, perhaps because it is up on the top shelf. LOL. Of course, we're probably not typical, as our winters are usually milder than other areas of Canada and this is not a standard uninsulated garden shed.

As far as overhead incandescent bulbs overheating the ceiling area while leaving the rest of the room too cold, I don't know if this is totally releavent but years ago, when we installed electric heat, the recommended heater size and placement was provided by our local power company as a customer service.

As part of our house is 1 1/2 story with a loft open to the downstairs, the utility company recommended that we split the heating load between the downstairs and upstairs, approximately 2/3 to 1/3 respectively, as the most efficient method of heating the whole space. The separate blanket of warm air above on a separate thermostat, meant that the heaters downstairs, in theory, only heated the main floor area.

Which probably means I should stick a 15W incandescent bulb in the ceiling of my shed for the paint and a 40W incandescent bulb at floor level so the tools are comfy.

This would also imply that with using electric heat, that any incandescent lighting when they are turned on in the ceiling area of a couple of rooms in my house, only means that the basebord heaters in those rooms don't have to do quite as much work, as they normally would in an unlit room.

Because I am willing to do my small part to try to reduce our demand where financially feasible, in those rooms, I intend to see if we can find some sort of task oriented track lighting that uses LEDs. It won't make a hill of beans of difference during the winter, regarding our power consumption, but it will somewhat in the summer when heat is not a requirement.

Now if I can only convince myself that it is wise to spend a grand to replace our very old upright freezer which heats our basement storage room both summer and winter with so far, very clean hydro electric power.....with a new energy efficient model manufacured in Asia by stoking the coal fires over there.......not to mention the energy required to move and recycle the damned old thing...