It's Bedtime

Lately in our house when we say It's Bedtime the response is "no, I'm not sleepy". It's become such a battle that some nights end in tears, on both sides. By the time all is said and done, I'm more tired than she is. Whats really bad it's not just at night it's also if I decide she needs a nap for the day. What to do, what to do? We will just keep up with the night time routine, and eventually we will get her to look like the picture below without the battle.