Sleeping!!! I even paint her nails as she sleeps.... She Luvs it

Cut them while here is sleeping!

I would do two different things. First start, just touching his toes a few times every day. Over time, increase the time that you touch them. Give him a reinforcer after he allows you to touch them. Make this phone. You are building trust and getting him used to the feel of being touched so tread softly.

Second, until he gets used to having his toes touched, I would cut his toenails while he is sleeping.

File them. It works for my boy. You can soak the nails in warm water first, if your child allows it.

Since my post, my son has conquered a lot of his fears. I can now cut his tie nails; however, he's not exactly crazy about it.