I have my son sit/stand behind me and put his arm under mine so he doesn't see what I am doing while I ask him questions to keep him from fixating on his nails. It's worked for us for over 17 years now, though I know all kids have different needs. I hope it helps.

I distract my son's attention by handing him a toy to play with, like a harmonica. He gets so focused on breathing and making noise, that he barely notices what I'm doing.

My wife cuts finger and toenails only after the kids are about 45 minutes into their night-time sleep.

I agree with sonrisemom30. But if that can not be done try doing it while they are in the bath tub. Give them something to play with in the tub. I have found that cutting wet nails are ALOT easier then dry ones. My son says "THEY DON'T HURT MOMMY WHEN THEY ARE WET".

We used to cut them when he was sleeping or sing counting songs like This Old Man or Where is Thumpkin? Now he is 6 and he still counts how many nails he has left to be cut.