found it:

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Floating point operations

You should always specify the precision of floating point variables when writing custom shaders. It is critical to pick the smallest possible floating point format in order to get the best performance. Precision of operations is completely ignored on many desktop GPUs, but is critical for performance on many mobile GPUs.

If the shader is written in Cg/HLSL then precision is specified as follows:

float - full 32-bit floating point format, suitable for vertex transformations but has the slowest performance.

half - reduced 16-bit floating point format, suitable for texture UV coordinates and roughly twice as fast as highp.

fixed - 10-bit fixed point format, suitable for colors, lighting calculation and other high-performance operations and roughly four times faster than highp.

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and:

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Below are some guidelines that are most important for mobile and low-end PC graphics cards:

Complex mathematical operations

Transcendental mathematical functions (such as pow, exp, log, cos, sin, tan, etc) are quite expensive, so a good rule of thumb is to have no more than one such operation per pixel. Consider using lookup textures as an alternative where applicable.

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http://docs.unity3d.com/Documentation/Manual/OptimizingGraphicsPerformance.html