Why do I have to go to timeout? You have to go to timeout because you did x and that is not okay.
Why do I get timeouts? You get timeouts so you have some time to take a break and think about making good choices
Why are you so mean? I am sorry that you feel that way. I understand you think I am mean, but I really do care about you very much!
Why can't I do whatever I want? It sure would be fun if we could do whatever we wanted. I am here to make sure you are healthy and safe. Sometimes I can't do everything I want either.

these are just some thoughts....