I use a cradling technique.
Day 1 – cradle with pup on her back between your legs while you hold her snuggly and rub her belly, and once she calms down begin to rub her legs and feet, think of it like massage (do this for at least 5 minutes)
Day 2
repeat (increase time to 8 minutes)
Day 3
Repeat but place clippers next to you on the floor and at the end of the cradling massage, touch her with the clippers in your hand, allow her to smell them, touch her legs and feet but DO NOT clip
Day 4
Repeat and increase cradling time to 10 minutes)
Day 5
Begin cradling and massage therapy, have clippers ready, once calm and relaxed begin on a front paw with the most difficult toe. Clip. place clippers on floor tell her she’s a good girl and to relax the whole time repeating ever so often with a soft reassuring voice. This first clipping you should be able to complete at least the first foot.

Repeat until you have clipped all four feet.

Repeat three times a week whether she needs nails clipped or not to reinforce exposure to the feared object.

If using a dreamed – you must factor in the noise of the dremmel, vibration, “burning smell” and “burning sensation” (even though not burning)

Be patient