It's hard to find a baby out there that loves tummy time from the start.  Most babies fuss and really don't enjoy being on their bellies so why do we torture them and force them to be on their bellies?  Tummy time is important for a baby on so many levels, lets start with one of the main problems that doctors have been seeing over the years...the flat head.  In 1993 the American Academy of Pediatrics started recommending that babies sleep on their back and since then there has been an increase in babies/children with flat heads.  When babies are little, their heads are soft and constantly forming, sleeping on their back several times a day and at night causes the head to form a flat back, add to that the time a baby spends on their back feeding, being held, in a stroller, car seat and on the floor on their back looking up...it's a lot of flat head forming time.  Tummy time allows the baby to get off the back of their head and give it a chance to form into a beautiful round noggin.  Then there is the muscle aspect, tummy time helps a baby to strengthen their neck muscles, it works their fine motor skills as they feel the different textiles under their hands, reach and grasp at what is under them and works their gross motor skills as they try and push up with arms and legs and even the kicking out of their arms and legs.  It also is an important stepping stone, as those muscles strengthen, it helps a baby learn to push themselves up which leads to rolling over, sitting up crawling and yes, walking.  So if it's so great developmentally for the baby, why do they dislike it so much?  Cause it's hard!  They have little to no muscle control in the beginning and being on their belly is hard and possibly a little scary since they often don't know how to control their body from that position.  
So how do we as parents go about making it more enjoyable for them?  Get on the floor with the baby, clap, squeak a toy, make noises and silly faces so they are distracted during this time.  As the baby gets older you can play little games with them, be on the floor face to face, have a little toy give them a kiss on the nose or make a funny sound and tickle their neck, then pull the toy back towards you.  This will encourage the baby to reach out for the toy and track it with their eyes.  And don't just think that tummy time means you have to have the baby flat on the floor on their belly.  That is the ideal, but there are so many fun ways to incorporate tummy time into your everyday play and even into your workouts (check out www.happybabyworkout.com for more details).  Take the tummy time recommendations seriously, but enjoy that time with your baby.  Make it fun for the both of you!