Agree with all Jaycee said.

Taking away toys means nothing to him because he has heaps more and just forgets about it anyway. I also wouldn't take his comforter, that's just mean.

We always have a cuddle after time out too, it's a clean slate after that. I also don't use his room for timeout, nor do I say he will have to go to bed as punishment. Bedtime should be a happy and calm experience.