Bryan Robson was left ruing a last minute penalty decision that denied his team three points against Preston but refused to blame the referee.
Mr Singh angered the visitors by awarding the one against Sean St Ledger from which James Beattie equalised, but later failed to point to the spot when Webber was grounded:
"The first one might have been a bit harsh but Danny Webber said that he was definitely pulled and there was also an element of handball.
"But the second one was nailed on and that is frustrating because it could have won us the game."
The draw was scant reward for the possession the Blades enjoyed against their fellow strugglers and Robson was sympathetic:
"We had a lot of the ball and it was difficult for the players who really wanted an early goal for confidence but it didn't come.
"We put in loads of crosses and didn't get a break at all. Then Preston get a free-kick which was a great delivery from Darren Carter and it sneaks past everybody.
"But after all the mistakes we have made that have cost us goals I couldn't really blame anyone for that.
"I thought our back four were good today in what was probably our best team defending display of the season.
"Phil Bardsley fitten in nicely and could have had a goal, Kilgallon and Cahill were excellent and solid, and although Naysmith was a bit rusty on occasions they did well as a unit.
"I thought we played some decent football, especially since we had several players coming back from injury, and I believe that we can only get better as the season progresses."
Robson explained that double substitution of Webber and Shelton for Stead abnd Stephen Quinn at half-time was for tactical reasons:
"We were a goal down and needed to score and Danny can provide a goal threat coming in off the line.
"And I thought we needed a bit of extra space up front which Shelton can provide although with Preston having so many men back it is difficult to find space."