Hello Alexander Savchencko:
There is only one SDHC module in the K60, so you are correct, the solution would be a software emulated bus. I guess you could emulate the SDIO bus by using SPI peripheral. Unfortunately we do not have an example for this.
Maybe you can look at the implementation of MSD host from the Freescale USB stack v4.1.1 (download from USB Stack|Freescale). The USB MSD example has an option to use SPI interface to talk to an SD card.
Regards!
Jorge Gonzalez