Toddler consequences/behavior

Ma

My LO just turned 2 in December and her behavior has been worrying me. We also just had a baby boy in January. So I know she’s going through a lot on top of being 2, but I want to make sure I’m setting boundaries to help her become a responsible child. The most alarming behavior is hitting. He hit her baby brother right on the head (hard for a 2 year old) and she’s been grabbing our dog’s tail. When we tell her no, she laughs 😩. We’ve tried time out but she doesn’t seem to get it. We’ve tried modeling like “we use gentle hands with baby” and she’ll do it but then come right back and hit him. So two questions:

1. Anyone else experiencing this??? Please tell me I’m not alone

2. Any suggestions to help her understand the gravity of hurting others?

Thank you!