We use a small pen to work them with a show stick and gradually get them to stand still for combing and brushing and try to get them dog gentle first. Then, halter is no big deal, but work on the pressure and release just like horses. If they are leading first before being tied, they are less likely to learn to pull back hard. It doesn't work on all calves, but we try this first. Some calves are just more flighty and have to be run through the squeeze chute or mashed with a gate to get a halter on and then do the lead rope drag, fight and tie up routine. However, I still try to not tie until they learn to give to pressure first. If I had to break a whole bunch of them, then maybe it would be a different story, but for a couple head, we try to put the time into them and take it slow.