Our baby used to not like getting dried very much. In our case, it was because we were being playful at the bath, with games and songs, but drying time was all about getting the water off the skin. Here is some information about how we changed "the tone" of getting the baby dry so that the baby would have an easier time of it.
1. Lively music and dance.
Lively music and dancing around will mean that from the baby's point of view, he is not being dried, not really, but he is just having a dance to the lively music. So put some kind of song on which is about as long as it takes to dry your baby. I use this song because it's silly and lively, and on a topic that's dear to my heart.
2. Alternatives to towels.
Instead of rubbing the towel onto the baby, hold him in your arms so that your clothes will soak up most of the water. Okay, your t-shirt will be wet instead, but it saves the bother of an upset baby. And just wear a t-shirt you're not planning to wear for much longer.
A towel also makes a good way to play peek-a-boo, which is another very surreptitious way to dry a baby.
3. Toys to distract
A bouncy puppet-like toy which is attached to the wall at the correct height lets Baby play with the toy, while I am holding Baby and can proceed to talc the armpits or dab the ears dry or whatever. Pre-occupied baby = easier to dry.
A smart-phone or other small screen may be attached to your forehead with velcro or elastic or whatever. Now your baby will be distracted enough to lie still while you dry up. I have not tried this one but heard it works okay.