First, I would like to commend you for your patience. Most "newbies" get frustrated quickly.
There are tons of different methods for halter breaking. BUT, pretty much everything I have read & been exposed to, says to FIRST tie their head at an eye-level point. Tying high can cause injury to their neck or back. Plus, it is uncomforable for them & they will fight harder.
The object is to first teach them to tie - not stand. It's great if they relax and lay down. But if they are fighting & lay down, they can usually do so without hurting themselves. THEN, after they have been taught to tie, you should definately start tieing their head up higher.
I let my calves drag halter for a few days before tieing. Then I put one in a small pen, tie another rope on the end of their halter so I can hold on while they run around. I use a showstick to scratch them everytime I can get close enough. They will run around to stay away, but soon learn that it FEELS good & I'm not hurting them. Once they stop (and you will find that they generally stop in the same corner - their safe place) you can replace the showstick with your hand, first on the tail head area. They have a real hard time resisting raising their tail & licking the air when you get the "good spot". If you play with them for a while (maybe an hour) you will be able to pull on the rope & get them to turn their head to you, than you can "nudge" them into taking steps toward you. After working them like this a few times, THEN I tie them. Generally, they don't fight at all.
No matter what method you use - patience & reward. Reward is in the form of - rope loosens when they quit pulling or take a step forward. Leading to feed or water. Whatever it takes, just stay calm,
which it sounds like you have that down pat.
Good luck.
