my dogs don't particularly like it, but they tolerate it. honestly if my mom walked up to me and squirted something cold and wet on my neck/shoulders i would be kind of put out too! the method that works best for us goes like this:

mom opens packets of frontline and gets everything ready

dad gets 1 pup at a time in stand stay and gives yummy treats continuously

mom separates fur and administers meds

treats treats and praise!

stand stay is a great command for this. also if you are anxious or trying to hide the frontline your dog will pick up on it and probably become anxious as well. best bet is to remain calm and low key and just do it then have a praise party!