Browbeat and Pay No Heed rulings?

[Ligom]

If I play Browbeat can other player say he is taking damage and cast Pay No Heed and not take damage?

Would I draw cards or not?

[Arix]

Yes, he can do that (although as a technicality, he has to cast Pay No Heed before deciding whether or not to take damage). You draw three cards if no one chooses to have Browbeat deal the damage. Your opponent can choose to have Browbeat deal damage - it will just be prevented.