Toddler Refusing Naps

If it happened to me I would check in her lifestyle for any recent changes: maybe different food that can be more stimulating (choccolate or sugar maybe), or something like more tv or a different play group that stimulates her more and makes it difficult to be relaxed.
I would just look for a change coincident with her sleep problem and see if I can revert that change.
Hope it helps.

try and rub her legs with lotion,try to get
between her toes and just keep rubbing til
she sleep.

My daughter is like that. THere is so much going in in their little world it is hard to calm down and let themselves relax. For nap time and bedtime I usually put on Sesame street for her to watch since it is her favorite. I pull the curtains and turn out the lights so it is fairly dark in the room. She tends to wind down and fall asleep. That is the only thing that works for her and while I don't really want her falling asleep in the recliner at least she is getting her nap. I never tell her it is nap time i just darken the romm and have her climb up in her favorite chair with her blankie.

S.,
Try laying her on your chest and patting her back and humming. The sounds bring her back to being in utero.
Good luck

My thought is to tell her the rule, and without emotion, matter of fact manner.... put her in the 'dreaded time out' when she doesn't go with the rule.

The rule would be.....
lay down on the bed.

She doesn't have to go to sleep... just lay on the bed.

Maybe you can find a soft, soothing CD to play by her bed.

I had the same problem, and found that making the environment more like "night time" helped. Dim the room, make them relax and a sound machine is worth the purchase. We got a homedics sound spa, and we have rain in the background for noise. Works everytime!! Good luck