Before deciding how to appraoch this matter, it is important to obtain details from his teacher. It may be that your son's transgressions are pretty minor, but are occurring in the context of having a strict teacher with pretty rigid expectations. On the other hand, his behavior might indicate more oppositionality. There's no way to know without meeting with the teacher and finding out. If his violations of school rules are met with a brief time out in school, it is likely he will do better. At home you can do the same. It is not necessary that children comply with a direction the first and only time it is stated, but certainly it is reasonable to expect that compliance will follow after the direction is repeated one time. Hopefully you are not in the habit at home of issuing directions over and over again. That would be a sure formula for not taking you seriously. If you are a regular reader of this Forum, it won't surprise you that I'm recommending you read Lynn Clark's book SOS Help for Parents. While I may sound like the proverbial broken record about this, there is no better guide to managing childhood behavior problems. The solution to your son's behavior problem in school is likely very simple, but you have to learn the details first.
What is your home life like? The reason I ask, mine is extremely lax, and I will tell my kids many times to do something without giving them consequences. Is your home like that too? Maybe he just doesn't have a lot of practice with listening and stepping into form right then. Which, in the grand scheme, won't harm him unless he desires a military career. ;D
I think you could help him enjoy school by taking the pressure off him getting smiley faces every day. It sounds like he's trying, and he's academically ahead, and it's not like he's smarting off to the teacher or popping other kids with sticks.
He's a little slow to line up, and kind of dreamy about coming in from recess. Not really bad qualities in a boy.
Best that he enjoy school and feel relaxed about it -
Best wishes.
Sometimes we are so tough on our kids and try to make them listen and follow all the rules everywhere they are--It is hard to know what to do. But maybe at home you need to make sure that he feels that he can do things and feel good about it.. I am not saying that he is not follow what you say but maybe let him know that you will ask him to do something two times before he loses his smiley face or goes to time out. He may feel that at school and at home that everybody is always asking him to do things without anyone ever asking him what he needs.
Also schedule a conference with the teacher. I can not beleive in this day and age that they do not understand that all children for the most part will listen and do what is told but that there are days when they really are busy playing and they may not hear them the first time that they need to line up or stop the activity and start something new. See if face to face whe will give you the answers of what is actually going on at school...and if she says well he didn't line up in a timely manner--ask was he asked more than one time and not able to do it or was he asked and then he said one minute I'm stuck--see if she is putting too much pressure on your son to be perfect or if she is like this with all the kids...Good Luck