We had this problem with DD...but because of Mason, I didn't really have the patience or time to deal, so we didn't try very hard to "train" her. We started, but were unsuccessful, and every once in a while would try again...we wanted to have her trained by 3. We tried EVERYTHING...character panties, rewards, you name it. Well...she turned 3, she wasn't potty trained...but then one day, when she was 3.5, she got up, walked to the bathroom, went pee on the potty. I put her in panties and she didn't have a SINGLE accident! She even went poop on the potty that day (and I think "potty" is misleading...we never trained her on a kids potty...but we trained her with a seat on the toilet...she was so small she would have fallen in, lol). We did rewards with her for the first week or so, but she didn't need it at all...she didn't have an accident until weeks later when we went out and she couldn't get her pants off.
We had a similar experience with Mason, though he was older because of drugs he was on that made things difficult.
So, my advice...lol...is to encourage going on the potty, but don't force her to train. One day, the whole thing will "click" for her and there will be no looking back. Make sure she sees YOU going on the potty, make sure you've got panties ready for her when she does decide to train, and don't put her back in diapers/pullups if she has an accident.