I used to do it during bedtime nursing, but since that's been over since he turned 1, I've managed to wrestle/wrangle his toe cutting while he's on the changing table after a bath and I do his nails while he's sitting in my lap and DH tells a very lively/attention grabbing rendition of bedtime stories. I've also thankfully been able to do his nails, wo too much fight alone.

Also, how often do you have to cut them? I swear DS' hair and nails grow at lightning speed like mine! I do his nails 1x a week, his toenails every two!