Ideas for getting a dog to not fear getting dried off before coming into the house?

Our dog will resist coming to the house after a walk down to the creek for a swim because she knows we are going to towel her off. We have tried her favorite treats, turkey dogs, which in any other circumstance she will gobble down but she refuses the treats when she knows she will be dried and when we are drying her. We are always really gentle when we towel her off, just like petting her. Any ideas?