I would suggest supporting her to have some 'control' in the nappy changes, for example grabbing a clean nappy and choosing where she wants to be changed (a wet nappy can at times be changed with children standing up). She could even be the one to take off her pants, unfasten the nappy, hold the nappy cream etc. If you start this process with just a wet nappy to begin with, she may begin to see herself as a partner in the process, and that the nappy change is being done with her as opposed to ... to her, and may begin to enjoy the process more.
Sometimes considering our wording as parents is helpful too - especially with toddlers. A wet nappy doesn't need to be changed immediately, so we could place a suggestion such as: "Would you like to have your wet nappy changed now, or after you have finished playing with that toy?" This presents a choice. For a dirty nappy we can still give choices such as: "Would you like to walk to have your dirty nappy changed, or would you like me to carry you?" - the nappy is still being changed and we are clear about that, but there is still a choice as to how she gets to the nappy change area.