Nice long warm bath, a cup of warm milk, a bed time story, and her lullaby is what I do with mine.

Don't expect him to respond perfectly immediately, though.  You have to keep up the routine.  After a few nights as long as you're sticking to it, bed time should be easier.

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There's not a joy the world can give like that it takes away
When the glow of early thought declines in feeling's dull decay

He may be ready to wean off daytime naps, a small amount of 3 year olds are. At the very least, I would suggest not letting him nap after 3 pm.

Set a reasonable bedtime for now, 9, 9:30 if he's used to staying up till 10 or later. Then you can eek it back to around 8/8:30 over the next couple days.

When they're reluctant to sleep, sometimes it helps to not make a big deal out of it. I tell my son that he doesn't want to sleep, but he has to play quietly in bed then (he can take a couple small toys or books to bed with him). He's usually out within 20-30 mins.

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Holly.
Mama to Hunter Kai
Still missing you, LML. (1941-2007). ♥
"Nothing is worth more than this day."