3 is still real young, to COMPLETELY follow directions, and all the time.
I would not get too hung up on the frownie faces. Much less let it affect her negatively or give her hang-ups or then have it cause her to always "compare" herself to others. Nor getting caught up in the "appearance" of things as parents compare their kids smilies/frownies against the Other Kids. Many times as well, it is the Parents that are more "competitive" about it... and then it gets displaced onto the child.
To me, that is a worse thing for a child to develop & see... as a result of the reward system.
At this age, they are STILL learning and learning what "school" is about and learning to follow direction etc. It can take the entire year, for some kids to gain that experience and then be 'able" to attain mastery over it. And even Kindergartener's are still learning this.
Also at this age, "full impulse control" is NOT developed yet. Even in older kids.
I, personally would not punish her or take things away from her, over the "frownie" faces. Because it may just backfire and make her feel self-conscious or make her give up trying to "please" everyone. Some kids, feel pressure that way.
Just encourage her, for "trying her best." For my kids, I do NOT expect them to be "perfect." That is too impossible, and it just makes them frustrated... because then NOTHING they do is ever good enough. So, I simply teach my kids to "try their best... " for what THEY are able to and age appropriately. As a result, my kids feel real good about themselves and they don't compare themselves to others in a negative way. They accept who they are and know they are doing their best and get happy about it.
Main thing is that they are Happy... about what they are doing, where they are, and that they ENJOY school.
I am sure there are lots of other kids that did not listen well to everything, nor have on their listening ears. Even if you motivate her with with something... a 3 year old gets easily distracted or perhaps the other kids are not listening either. And she is in a class of many kids now... not just one on one with you or a Teacher... so keeping a child ON point and ON cue... is not always easy... nor the "fault" of only the child. I'm sure the Teacher does not always have their listening ears on either.
Is she ready for a school environment?
All the best,
Susan