How to help a toddler who refuses to be dressed

Hello Nicholeen, Ready here, just submitting this question on behalf of my sister (She did the PMT in 2023) I gave her a few pointers but I think your answer will be very helpful…… "Hi Nicholeen, I'm hoping you can help me. For a few months now my toddler who will be two next month, hates to be dressed. It seemed to be about the time when the weather turned cold. Over the summer months he was often walking around through the day without trousers on – maybe this was the cause of the problem – and when the weather turned cold and he needed to be fully dressed he's not liking it? We've tried songs, getting dressed videos, reward incentives, distraction, pre-teaching and I'm still praying for answers. At first it started with not wanting to wear trousers, next it was trousers and jacket, now it's all his clothes. He screams, kicks and pulls at his clothes, saying "Ow, ow," trying to take them off. So, sometimes I've done the pre-teaching for following an instruction, then give him the instruction and remind him that he needs to keep calm and say ok. Sometimes this does seem to help. But most times now, this doesn't work and I just get him dressed while he's kicking and screaming, which doesn't seem like a very good thing to do. So I guess my question is, do I take him to the calm down spot, until he's ready to follow instructions or is he too young (which I have tried and this results in a very long screaming session, that only stops if I go and give him a drink – he's still breastfed) or do I just hold him and dress him while he's resisting? It does seem to me that he has a real uncontrollable fear about it, almost like a phobia (like when kids hate running water in the bath, or hate the plug being pulled). This morning again he was very upset after his Dad had dressed him, he came to me and I just sat with him cuddling him, talking softly in his ear, 'you need to be calm, it's ok, take some breaths, get calm, good boy, deep breaths', and it was only a minute or two and he had calmed right down. He doesn't talk much yet, but he can say a few words and he can say 'ok' and 'please Mama' and I have taught him about deep breathing since he was young. Thank you in advance for your help and any ideas!
Thanks,
Sincerity"