I've tried to cut my Cat's nails a few times, trying to distract with Treats but He does not want His Paws being touched. and I don't want to make Him uncomfortable.
Have you tried just clipping one claw at a time when he's very sleepy? You'll probably have to get him used to your handling his paws first by giving one paw at a time a short massage, followed by a treat, over several days or weeks. Once he accepts that, you can try clipping the tip of one claw, and then slowly work yourself up to two, etc..
I do the kitty burrito to clip nails. You can find youtube videos on how to do it. I just lay out a big towel and spray it with some calming spray. Put my cat in the center and let her sniff and relax laying on the towel. Once she seems comfortable, I slowly wrap it over her. This lets me pull out 1 paw at a time to clip. I still don't do all of her paws at once because she doesn't like to stay still that long. She's fine in the burrito, actually purrs in it! But she's just over nail clipping in a short amount of time so I do what I can and then let her go as soon as she starts to act restless. Come back later and repeat until I get them all clipped.
You could try the towel trick. I had a cat who hated being picked up but would get all sleepy and purr when wrapped up in a towel, so thats how I cut her nails.