Our little girl is great about letting me touch her paws, ears, look at the teeth, check her little bum for trimming, but NAILS?? Oh, no!
  
We have worked on this for two years now. My challenge is eye sight. I wear very strong bifocals - I mean VERY strong. So it takes me too long to focus once she's still and then she's moving again.  I use a front back called "outward hound" that puts her paws through holes in front. She gets a treat after each front paw (used to be after every nail) and the back feet require more consistent treats. It's very challenging, to say the least. She's also learned I count 1-2-3-4 and then YAY! a treat!  
I found it helps if I trim the hair first.  I keep styptic powder handy incase we hit a cuticle. She has one nail which is notoriously easy to trim too short.  I turn on lots of light so I can see better.   
We have learned to do this together by trial and error, tricks and treats, and a lot of patience extended both ways. 
