here is some info from a handout i have ....
"Please use good judgment when trying them-a few are a bit unconventional, so please remember that these are suggestions that worked for some parents and may or may not work for you. We all have to find what works best for our particular child and exercise care).
1. Apply deep pressure to your child's fingertips before cutting their nails. Many parents have reported that this technique has helped a lot.
2. For a child who cannot tolerate nail cutting, I would suggest that the mother use an emery board every day or so, to keep the nails short. It will probably be poorly tolerated initially, but the child will more than likely soon accommodate to the feeling and it will begin to desensitize his fingertips. I have had success if I allow the child to do it to me and to himself first. When I do file the child’s nails, I rub the hands and hold the finger very firmly (deep pressure) or use a surgical scrub brush first to desensitize the fingers. Many people never cut their fingernails; they either bite or file them regularly.
3. Try cutting the nails when the child is asleep, or filing when asleep. It worked for my children.
4. Try to cut nails after bath time - nails may be a little softer and easier to clip. Wrap your baby or child in a nice fluffy towel, which will help, keep the child feeling calm. Also, mom can rub some Vaseline or lotion to help soften the nails and give some nice calming input a few minutes prior to cutting. Sing a song, count, make it a game...the distraction factor! (And the best technique of them all for my kids).
5. Another idea is to try baby nail clippers, baby nail scissors, and adult nail clippers to find what works easiest/fastest. I never had luck with a file or Emory board - but it has worked for some of my friends. I also was always too afraid that I'd wake my light sleepers if I tried it while they were asleep. A last solution, and at the risk of sounding gross -when my second was about one I would sometimes bite her nails for her when they were soft enough. This actually used to be recommended quite frequently for newborns whose nails are typically very soft. It is kind of frowned upon (because it's not very hygienic), but may work if you are desperate."