The Trouble with Time Out

Ok, I feel like I've been posting a ton about Lincoln lately, but the kid has been on a roll of cracking me up. So we've been having a little trouble with time out at our house. I originally just had him sit where ever he was, but he kept finding things to play with, or would enjoy just watching what we were doing while he sat there. Like to the point that when I tell him he can get up he doesn't even want to! What kind of punishment is that? So I redid my tactics, thinking that if he had to sit in a place where there were no toys and he couldn't see anyone, maybe he'd like it a little less and it would start serving it's purpose again. My brilliant new time out location? The corner that has the front door on one side and the closet door on the other. It was fool proof...or so I thought. I put him in time out the other morning, then went back into the kitchen to finish what I was doing. In a minute or so, when he was being really quiet and calm I went him to tell him he was allowed to get up. This is what I saw:

So I guess I'll have to come up with something else. Any ideas?