I just read, and found quite a nice hint about cutting your dog's toenails.  One thing I have found that has been a BIG help is when you are holding your dog and by all means, do this everyday, they deserve your attention, play with his/her feet, stroke the foot, including the toes and nails, begin doing this when it is a puppy.  The dog becomes familiar with your handling the feet and isn't traumatized when you suddenly start to hold the foot to trim the toenails-works for cats, too. Filing the nails also helps, use a medium to large grit and the nails to not have to be cut as often.  Filing is less abrupt and can be done in a playing manner.  If the animal is small enough to sit in your lap, this is a plus, if not, get down on the floor with his/her.  Don't forget, they love us when we feel no one else does.