I couldn't agree more with stopping and taking a break if potty trg simply isn't working. I started with my youngest D a few weeks ago and she showed no interest whatsoever. In fact I'm sure she resented me asking if she wanted a wee and would shout back. Once I stopped trying we started to laugh again, having lots of cuddles and play-fights and generally our relationship carried on where we'd left off prior to PT. However, she is now 2.7 and has decided to do it all herself. She takes herself to the loo, does her wee's, wipes herself, flushes and does her hands. She may go on the loo or she may choose to use the potty. This all started just Saturday afternoon and here we are Monday afternoon and only one accident to date and that was because she was too busy running up and down the garden to notice.
I think the answer to all this PT stuff is to wait for your child to tell you when they're ready AND NOT before. I get fed up with everyone telling me when a child should be doing this/that/everything else. There is no point doing it early just because it suits the parents. Yes I was anxious because I couldn't understand why she couldn't do it all herself, especially as her elder sister was dry way before now.
I now have a fun relaxed child who thinks its great she is 'miss indpendent' and knows what a good clever girl she is and should she have an accident its no big deal, we mop it up, and carry on playing etc.
The most important factor in all of this is if you, as a parent, gets stressed, so does the child. They pick up on everything and will sense your anger/upset/disappointment and it will only set them back. I know this because I've just been there. I'm now getting through it. We're winning and I'm a very happy, proud Mum !!!!