we just adopted ruby and roxy, and both needed eye drops. we're on week 3 with one more to go over here, so i feel your pain.
do you spend time with the kitty when you don't have the drops in your hand? i find that our two VERY timid kitties respond better when dh & i have loved on them for a while before even assuming the position to give the drops.
treats are a big hit afterward. as are more pets and strokes.
easier said than done, i know.
i've got to say, the "kitty burrito" sounds good in theory and in the vet's office, but it does NOT work on these 2 at home.
we don't pick them up to administer the eye drops. we hold them on the ground or on the bed, wherever they happen to be, between legs so they can't back up. one of us holds kitty's chin up, and the other spreads the eye open and drops. they try to backpedal to get away and can't go anywhere because they have my legs blocking them. so far, no scratches.
good luck to you.