My method, for what it's worth. Works for me. I think it made me a lot of money over the years because people bought calves for their kids from us because we had a reputation for calves that behaved on a rope. Genetics plays a big part, but time and effort do too.
IMO, halter breaking is secondary to them tolerating you being close to their face. If they are afraid to have you stand at their head, you are in for a rodeo.
Get them in and get them used to you being close. I put them in a 10X12 stall and start working them with a broom. Brush, rub or tap them with the broom. Keep it on them constantly. They'll eventually decide they can't get away from you. When they stop, slowly work your way up the handle until you can use your hands on them. Might take an hour. Might take days. Usually see a big change in 10 minutes.
I've had calves go from bolting when I came through the gate to standing on a slack halter in an hour, but most take a few sessions. I start them as young as I can and work them as often as I can.
Once they settle down and let you put the halter on them, tie them and keep scratching or rubbing them with your hands. Then give them a little alone time to learn they can't fight the halter. But not too alone. It's important that you have them tied to something they can't move, because if they learn they can use strength to get away from the halter, you are going to struggle. Also important that you have a quick release knot because they will figure out a way to contort themselves into some horrible position where you can't get the rope slack.
When they are done with the training session, I like to let them have some rope and put a feed pan in front of them. They'll associate the tie up sessions with food and that can only help you.
Once you have them trained to tie, which I think of as not fighting the halter even when you are near their face and touching them, then I go on to leading.
I try to make sure they are not going to try to get away before leading. If I suspect they might still be flighty, I'll tie 25ft or so of extra rope onto the halter lead. That usually makes it easier for me to hang on long enough to get a wrap on a post so they don't get the idea that getting away is even possible. Just watch how you hold that rope so it doesn't end up wrapped around some part of you!
Some calves will follow like a dog without ever needing a pull on the rope. Those are rare. You want the calf to be aware of the pressure of the rope and not like it.
For some calves this takes a chain under the chin. For some it takes a steel breaking halter. I like a regular rope halter with the lead end pulled out of the rope loop and a chain splice used as the rope guide. This results in slack on their chin as soon as the pull on the lead stops. That's want you want them to learn. If the calf steps forward the pressure on its chin stops. They learn to take a step forward when they feel the pressure. They aren't dumb, and soon they'll catch on to take a step forward when you start moving away.
Your attitude is important in all this. If you yell, yank or move around quickly, it won't go easy.
