Don't know if this has gone to far for this but this is what I would do. Overlook the embarrasment of this suggestion and go for it.
Have some time off work. Take her shopping -just the 2 of you.
Get her to choose some new knickers for you to wear. Discuss colours, patterns etc. Buy them.
Then get her to choose some new knickers for her to wear. In the Night Garden, Peppa Pig - the whole range - discuss. Choose and buy.
Take her to toy shop and buy new toy/game.
Go home. Both try on new knickers and show each other how nice they are. Do not put rest of lower body clothes on. Distract with new toy/game.
Say - oh - I need a wee - come with me and help me with my new knickers. Take her to toilet with you. Say - now your turn - let's see if I can look after your knickers as well as you looked after mine.
etc ......
My ds was 2 and did his first poo on the potty and it frightened him. My solution was to do my poo on the potty and show him it was ok.
Did I feel really stupid? Yes. Did it work? Yes - straight away.
I think you have to get down to their level a bit sometimes.
I can't promise it will work but that's what I'd try.