Potty Training Boys

My son refuses to go potty. He will sit there but not do anything, not even pee.
How do you even start????? I ask him if he would like to try and he says no.........I am afraid of getting rid of his diaper for fear he will soil the carpet......help.

What is the first step...where do I start...what do i say to my son besides "would you like to use the potty, you are a big boy now so you need to start using the potty like daddy"???

Also, for boys, do I have my son sit down for pee pee?
I am so clueless