My almost 4 year old is generally high function and comprehending. In recent weeks, she has (albeit developmentally a year or two later than most) hit that defiant / ignoring streak of a toddler. She will be playing and acting silly, and we will cue her that it's "Time to stop being silly. It's time to __." And where previously she might have complained that she wants to keep playing, etc., now she will just outright ignores or makes goofy noises/acts like it's a big joke and doesn't listen.
That’s great that she can tell that you are upset with her and wants to fix it. She is too young to have the emotional maturity to stop. It wont happen overnight but little by little as she grows up, with talking to her and explaining to her why you want her to do xyz, she will learn. Punishment is used to change behavior but it works only short term and has harmful long term effects. Instead teach by modeling and communicating.
Redirect her. Redirection will get her attention, stop her from what she is doing, and focus on the new task. But make it sound like she is helping you and that only she can do it. By putting too much attention on her ignoring you, may in fact make her want to continue doing it more. If instead of you getting upset and asking her to stop, redirect her. Worked and still works with my kiddos who are HF autism and ADHD. I think its great that shes quoting calming techniques to you both, it means she is listening and its sinking in. To know when its appropriate to use those techniques is a blessing, and adorable.
Wse, no I never said I wanted to punish her for being silly. What I said was when it is time to stop being silly (to go potty,to get dressed, etc.) is when we're having issues. We love to be silly and do so as a family all the time. But there is a time to be silly and a time to stop and focus on a task, and THAT is the part she's having trouble with. Also, I would never use her wanting me to be happy as a weapon. I was simply pointing out that she can tell she's frustrated me and wants to fix it but isn't interested in curbing the behavior that caused it.