L.S.
First, my two boys (now 4 and 5 1/2) were not ready until their 3rd birthday. On that day, we made a big deal about the transition to "big boy" underpants and we threw away the diapers (except the overnight pull-ups, which we still used until about 3 1/2 when they had "nigthtime control." I waited until we had one week of dry wakings and then let them wear underwear at night.) I tried earlier with my first but it was frustrating for both of us and unsuccessful, so we decided that his 3rd birthday would be "the big day." It worked wonderfully! We put him in underpants on his birthday and of course had several pee-pee accidents during the week (I was lucky, my boys first learned to poop in the potty, it was pee-pee they had a problem with, but I know that is not always the case!) but usually just a leak before they realized how dire it was to get to the toilet. After one week of extra laundry, I made no fuss about the accidents, just said "oh well, it happens, but once you learn - there will be no more accidents!" and let him put his wet undies in the laundry and put on dry ones. Face it with a smile, be positive, it is a big step and a positive step. Please try to NOT be negative, it does no good for anyone. Good luck!