I remember as a kid how difficult it was to swallow pills, and my mom would try various different tricks, like mix them into ice cream, or having me practice with M&M's, but nothing worked.
Not sure how or why that changed over time, but if at all possible, I'd prefer taking a pill as opposed to a liquid. . . . with a couple of notable exceptions:
1. If they're those gigantic horse-sized pills like Mucinex - like trying to swallow a bowling ball.
2. Certain gel capsuls (particularly antibiotics) have a really, really rancid smell and taste to them - it's a combination of trying to swallow and trying not to gag.