I also wanted to point out that time out doesn't have to be a 'naughty chair'. IMO effective time out is removing the child from the situation. It could be that they need to do a quiet puzzle to calm down or go to their room for a couple of minutes for some time out. It doesn't matter if they play, you aren't rewarding the behaviour, you are removing them from a negative situation.
How true! In fact the stairs is our chosen point of reflection because DD loves to look at the stained glass window and the "interesting" pattern (horrifically busy to my eyes, but it's a rental, what can you do) on the carpet. This always inspires a bit of peace in her. I think of the time out as like going to splash cold water on your face. It should stop and refresh and cleanse the negativity away, ready for the next adventure.

Bx