D.S.
I think some telling of lies is completely normal. Some of it is testing the limits but I also think sometimes their little brains have trouble understanding that just because they think or want something to be true it doesn't make it true. I would coach her a bit on it before moving to punishing. I would probably use a firm voice so she knows you mean business but not that same harsh one I use for when she is in REAL trouble. Maybe something like " I can see the ice cream bowl right there, so I know you had ice cream. You need to always tell me the truth, tell me what really happened." Tell her that lying hurts your feelings and that there is a rule of no lying to mom or dad. Good luck.