A.D.
Maybe try just doing "rest time" instead of forcing her to sleep. We had to stop calling it naptime when my son was about 2.5, he just has to quietly lay in his room with his nightlight on. He gets several books to look at but 90% of the time he falls asleep after about 10 minutes. I don't think a 3 hr power struggle is effective since it's just making her more aware of her power of naptime. You need to just train her to be able to lay still and quiet for that time--especially for preschool