Laura,
Thank you for your reply. I also think she is just not ready, no matter how I feel about it. We just recently got her out of her crib. I think she has regressed this year. I also have a 13 month old. I think my 3 year old is trying to stay a baby in a way.
I watched a show on TLC where a couple had 8 kids, 2 are 4 year old twin girls and 6 who are 2 years old. There were 3 boys and 3 girls. All of the girls were using the potty. It's frustrating knowing that there are boys and girls who use the potty that are younger. But my daughter will evently have to decide if she is going to wear a pull-up or wear undies.