1- try flavoring it like the other mom's suggested. This does not work with my kids ;)
2- Use a syringe instead of a spoon or the cup, and shoot it towards the back of the inside of her cheek. You have salivary glands back there and your natural reflex is to swallow. THIS works like a charm... the trick is getting their mouth open to shove the syringe in there... usually requires sitting on my child, LOL
3- Blow in her face, HARD, the second the meds are in there. This stops working at about 4, so do it while you can! It makes the child swallow then take a breath. My kids have NEVER choked on meds doing this (I know it sounds funny)... this is how they teach babies/toddlers to swim.
Good luck... my 2nd daughter was a super crummy medicine taker, and I did 2 and 3 when she needed to start taking nasty allergy meds daily. She finally got over it and now I can use a spoon, but the stuff's still gross!