As a personal preference (and I think preferred by codes), I'd do
this with a single 12/3 NMW (or UF) and tie-barred breaker, and just
inside the shed I'd split it into two 12/2 branches. You sometimes save
a bit of money, and it's a little easier to install.


I think I see what your saying. Have two (15A?) tied breakers sharing
neutral and ground, with separate hots? That sounds like the best
solution. GFCI is code I assume for the breakers.
thanks