Dear 3 year old,
Please stop arguing with me when I tell you it's time to nap. Please don't tell me that you're not tired, that you just want to play for a bit more. Please don't start to whine and make the word please a much longer word than it is with the emphasis on the "a". Please just listen to me and take a nap. Otherwise you will be doing this when it's time to eat as you are doing now.