I'm not sure you should really be worried about putting so much money into a brand-name when it comes to a children's drum kit. I'm assuming you'd be getting the child-sized ones? If that's the case, they'll eventually grow out of them anyway, and really just will serve as something for them to abuse for the time being. I don't think the 3 year old will be worried much about the tonal qualities of reputable drum manufacturing.
On the other hand, if you're giving your 3 year old a full-sized kit that she will be expected to grow into and utilize on a musician level for years to come, that might be a different story. However, I think it's probably more cost-efficient and insightful to just get a child kit without too much thought into the brand/quality, then allow them to beat the hell out of it for several years. If, by the time they're ready to move up and have shown an actual interest in making drumming something they want to do, you then go for something nice, because you know they will take care of it and use it, and it won't have to be repaired after years of a kid beating the hell out of them.
Kiddie kits aren't that expensive at all. I'd say just go to the shop and demo what they have. If the price is right and the kit functions at least half-way decent, buy it. Worry about a real kit later down the road when it actually matters. Your daughter won't be able to play a kiddie kit when she's a teen. She'll need new drums anyway.
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