Do not cut my toes off!

Andrew HATES to have his toe nails cut. Whenever we need to cut Andrew's toe nails, my husband and I need a plan. After Andrew's bath, we lay him on the bed, start laughing with him to put him in a good mood. Then, both of us position ourselves around him. Afterward, we we tell him the sentence he does NOT want to hear: "Andrew, baby, papa and mommy are going to cut your toe nails. It does not hurt, it is fun, you will see!".
Andrew screams, "NO, NO, don't cut my toes off!!". We have him count to twenty while we cut his nails. No need to tell you that I have to hold Andrew down on the bed with both of my hands because he moves so much that he would fly out of the room.
While he is screaming and moving around, my husband cuts some of his nails. Sometimes, we cannot do all of it at one time; other times, we only trim his toe nails a little bit... We tried to do it when he sleeps but it woke him up and after were sorry we ever woke him up!
When the medieval torture is over, Andrew is MAD at us. He tells us to go to time out, to go to our room, that we are mean. "Mean mommy! go to your room!" "papa, you're mean!! go to time out!!". We just put Andrew in bed, close the door and tell him "nite nite"... Behind the closed door, we can still hear "mean mommy" "mean papa"...