In order to improve performance try to keep Sample Count and Occluders Count as low as possible while producing the visual quality you need for your project.
- Loop Optimization: when enabled, the actual number of texture samples is reduced without affecting the coverage area. This option can improve performance while reducing very little the visual quality depending on the sample count.
- Frame Skip Optimization: resolves shadow texture every two frames, reusing the results from the previous frame. This option can improve performance significantly depending on the platform and scene. If camera rotates abruptly or shadows change quickly you may experience some shadow lagging.
If you need to further improve performance, consider the following tips:
- Disabling Contact Hardening option completely will increase performance significantly.
- Setting Normals Source to Reconstruct From Depth is the fastest option in forward rendering more (ignored in deferred).
- Reducing shadow distance and/or cascade count in the URP asset will improve performance.
Remember that you can use Umbra Profiles with specific settings for different quality/performance scenarios. You can also enable/disable Umbra toggling the component on the directional light.