It helped my son who is also 3 to watch his daddy pee for a little while. My son would not sit on the toilet either at first he felt more comfortable standing up To help out his aim I would put fruit loops in the toilet and I would tell him to sink them with his pee and after a dozen shots he could aim he of course still has problems from time to time but who doesn't Also about the pooping in the toilet that has to be something that he feels comfortable doing I just had to keep putting my son on the toilet about every 10 to 15 mins or so till he finally did. We now play this game about how many poopies hits the water and makes the swoosh noise. I know that sounds gross but hey it made it fun for him to sit on the pot and poop maybe you could try it and see if it works. Also if he sees other boys and girls going to the bathroom he'll want to do the same. I hope this helps trust me it's a long process I'm still working on it myself and my son is almost 4.
at 8:41 PM on Jun. 26, 2008