I have a lot of dogs, my own and my grooming clients, who growl and grumble for towel drying. I just carry on with it. I've had quite a few who sounded very vicious about it, one of my own girls was the worst; snarling and growling- sounded like she was going to take my arm off--but I have never had anyone follow through and actually try to bite
I stand behind the dogs with the towel draped over them and use the ends to do the drying, one hand is on their chest to hold them and drying with the other. I dry the head and body first, then work my way down their legs. When drying feet I am gentle with the paw itself, but you can really get hold of the long hair on the top of the foot and wring it out, without holding the foot itself.
If I am just drying feet after a wet walk, I still use a full size towel and do it the same way, it makes it much easier for the dog and for me. If you are in front facing the dog, it's too easy to get into a tug o war with the dogs leg, and too easy for them to get away from you