We have the exact same problem with Elijah--no problems with fingernails but the toenails are torture. The only way I can get it done with minimal difficulty is if he is sitting in DH's lap and playing a computer game or watching a video. The visuals distract him, DH holds him, and I clip as fast (and carefully!) as I can. Sometimes there are still tears and cries of "No, mommy, you're hurting me!" but it is much improved.

I'm so glad we aren't the only ones!!! I even asked his pediatrician at his 3yo check up if there was a medical reason for toenail clipping to hurt him. She assured me that his nails and nailbeds were fine, and that he probably just didn't like it and SAID it hurt because he didn't know how to express why he didn't like it.