Well, my son doesn't cry as much as this, but everyone's different and some people are more sensitive/emotional/highly strung than others. I also agree with saying, "oh, it is difficult to do this isn't it, and I expect you feel cross and frustrated don't you?" or "You don't want to have your bath because you are having such fun playing and now you feel a bit sad' and suchlike and then distract, distract, distract as energetically as you can. The other day I got my three year old out of the house when he wanted to watch a video and was about to start to cry and shout by literally putting him over my shoulders in a fireman's lift, running out of the room and shouting, "Fire, fire, everybody out of the house!!" By the time we go to the front door he was so started/giggly that he forgot he was going to cry.