One slept for sixty breaths: If one slept during the day for a period of sixty breaths it is proper upon awakening for him to wash his hands three times [inconsecutively, as is done when awakening in the morning]. [One does not say a blessing over this washing.]
One slept for less than 60 breaths: If one slept for less than sixty breaths he is to wash his hands with water one time. It is not necessary for this washing to be done with a vessel.
Do the restrictions apply prior to washing upon awakening from a day time sleep?
No. The restrictions that apply before washing after awakening from a night sleep do not apply when one slept during the day. Nevertheless some are meticulous to prepare water near their bed, when they sleep for 60 breaths, even during the day.
Should one avoid sleeping during the day?
If one needs to sleep during the day in order to have strength to learn Torah then he may do so. However he may not sleep for a long time as it is forbidden to sleep during the day for a period of over 60 breaths. [Nevertheless if one needs to sleep more than this amount in order to have strength to serve Hashem then he may do so, and so is the custom of Tzaddikim and Gedolei Yisrael.]
On Shabbos: On Shabbos it is a Mitzvah to sleep during the afternoon if he is accustomed to sleep during the afternoons of the week. [Furthermore based on Kabala it is a Mitzvah to always sleep for some time on Shabbos afternoon and so was the custom of the Arizal.]
The Chassid, Rav Rafael Nachman Kahn, relates the following story in name of Rav Shmuel Gronam:
Amongst the Chassidim of the Alter Rebbe there were simple Jews which Admur would recite specific Mamarim in their presence. None of the other Chassidim were allowed to be present during the times that Admur recited these Mamarim for the simple folk. It occurred that one of the elder Chassidim requested from the Shamash of Admur to notify him when Admur desires to recite the Mamar so he could hide in the room and merit to hear it together with the simple folk. It occurred that while this Chassid was taking an afternoon nap the Shamash entered into the room and woke him in a hurry saying the Admur is about to begin a Mamar. Due to his panic to hide prior to the entrance of the others he forgot to wash hands after awakening. Admur began the Mamar and after stating a single sentence he stopped in middle and said “I smell a spirit of impurity”. He then proceeded to walk towards the smell until he reached the petrified Chassid in hiding. The Chassid quickly ran out of the room. Rav Shmuel Gronam would conclude based on this story that one must wash hands after sleeping during the day just like after sleeping at night.
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 Kama 4/15; Michaber 4/15
Ruling of Siddur: In the Siddur Admur rules [unlike Kama 4/13] that if one remained awake the entire night the impure spirit does not reside. There is no mention made in the Siddur regarding the law of sleeping during the day. Nevertheless it seems that Admur in the Siddur is following the ruling of certain Mekubalim [see below] that hold the impure spirit never resides unless one sleeps during the night, hence implying that Admur here would not require the hands to be washed. Nevertheless this matter is unclear and hence the ruling of Admur in the Shulchan Aruch has been brought. [see Hiskashrus 489]
According to Kabala does the evil spirit reside when one sleeps during the day? Some Mekubalim write that the evil spirit never resides during the day and hence one does not need to wash his hands. [Divrei Shalom 48; Emes Liyaakov; Mikdash Melech Vayishlach in name of Rav Chaim Vital; Ashel Avraham Butchach 4 in name of Arizal] Others however hold the evil spirit does reside. [Birkeiy Yosef 4/10 in name of his grandfather Avraham Azulai, in name of Rav Chaim Vital] The accepted ruling is to wash three times without a blessing as stated above. [Ben Ish Chaiy Toldos 13; Kaf Hachaim 4/56]
Personal opinion of Admur: Rav Shmuel Gronam proves from the story brought below that according to Admur [in his personal opinion, as opposed to his ruling in Shulchan Aruch 4/14] the evil spirit resides also when one sleeps during the day.
 See Halacha 17 Q&A regarding the definition of 60 breaths. Perhaps in this instance one should be stringent that even if he slept for the minutest amount that is considered 60 breaths [3 minutes], that he should wash three times, without a blessing.
 So writes Admur ibid “good”, as he writes in 4/14. This differs from the wording in the Rama 4/14 and 4/15 which simply writes one is to wash without a blessing. Vetzaruch Iyun why according to Admur in Kama this is not an obligation due to the doubt.
 Ketzos Hashulchan 2/12; Kaf Hachaim 4/44
 The Reason: As it is possible that sleeping causes the impure spirit to reside on one’s hands even during the day. [ibid; Michaber 4/15]
 Ketzos Hashulchan 2/12
 Kama 4/18 as explained in the additions of the Ketzos Hashulchan printed in the back of Vol. 1 p. 82
The reason: According to all the evil spirit which requires washing three times does not reside on the hands if one sleeps for less than 60 breaths. However the general evil spirit that resides when one does certain actions applies even when one sleeps for a short amount, as will be explained in chapter 5.
Other Opinions: Elya Raba 4/10 rules if one did not sleep for 60 breaths during the day then he does not have to wash his hands. [Kaf Hachaim 4/55]
 Such as walking four Amos, touching food and clothing etc.
 Ashel Avraham Butchach 4; Mishmeres Shalom 1/3; Piskeiy Teshuvos 4/17
The Reason: As according to the Arizal the spirit of impurity does not reside during the day and it is only due to respect of the Beis Yosef that we require one to wash. However there is no need to be more stringent than even the Beis Yosef himself. [Ashel Avraham ibid]
Implication from Admur: From fact that Admur only writes that it is “proper” to wash, and not that it’s an obligation, shows that certainly regarding the restrictions one may be lenient.
 Brought in Ashel Avraham Butchach 4; Darkei Chaim Veshalom 3; Piskeiy Teshuvos 231 footnote 6
 Michaber 331/1
 According to Kabala one who sleeps during the day loses the Ibur of the soul of Tzaddik that was in him. [Kaf Hachaim 231/5-6]
 Shulchan Hatahor 331/1; Binyan Olam 1; Kaf Hachaim 331/6; Piskeiy Teshuvos 331/1; To note from Michaber 4/15 which does not mention any prohibition in sleeping during the day. This is more explicitly mentioned in Admur 4/15 which writes the law of washing regarding one who sleeps 60 breaths during the day. Likewise in Admur 190/2 and Rama 190/1 they rule that one is to sleep on Shabbos afternoon if he is accustomed to sleep during the weekday afternoons. Hence it is clear that Admur does not hold that sleeping 60 breaths during the day is a standard prohibition as is implied from Michaber above. Vetzaruch Iyun as to whether Admur completely disagrees with the prohibition or simply learns that in many instances it does not apply.
 Aruch Hashulchan 331/1; Darkei Chaim Veshalom 320 slept for about one hour during the day.
 290/2; Rama 290/1
 Shaar Hakavanos 74; Emek Hamelech Hakdama 3/2; Siddur Haarizal; Siddur Kol Yaakov; Kaf Hachaim 231/5; Lekutei Torah Vieschanan “Biur” P. 6; Likkutei Sichos 12 p. 254 footnote 50; However see Kitzur Dinei Shabbos Miluim p. 87 states that nevertheless Chassidei Chabad were particular not to sleep on Shabbos.
 Shemuos Vessipurim p. 28 [1st story in section on Admur Hazaken]