i run my 60 watt boogie, into a single 1x12 cab with a Celestion Heritage G12H(55) that is only 30 watts...
and my other two cabs with greenbacks, still don't match the total output,
but i don't dime them anymore, so it's all good.
then, you are more talking about matching the impedence and EFFICIENCY to the amp....
lower watt speakers, with less efficient drivers, aren't as loud, which sometimes, is the perfect thing for driving an amp a bit harder, without the volume.