Mommy: It's time to clean up.
Son: I don't want to.
Mommy: I know but your toys are on the floor and they don't belong there so I need you to pick up your toys right now.
**Silence**
Mommy: (Getting Angry) Do you need a time out?
Son: (With a mischievous grin) But Mommy, my legs are taking a break!
That's when I start laughing and so does Daddy. He still had to pick up his toys but at least he got his laugh.