on the steps, in Time-Out!!! He will truly give Ron and I more gray hairs than the other two kids combined!!!
Time-out in his room doesn't work because he can find entertainment pretty easily in there - the stuffed animals talk, books to read, color at his desk, build with his Lincoln Logs, put puzzles together, change his clothes. With more time I'm sure he would come up with even more stuff to do. Heck, he's even trying to explain why he did (whatever it was that sent him to time-out) with his hands. And if that doesn't work...