http://www.toymods.net/forums/showthread.php?t=87 <-
"you cannot dim LED's PROPERLY by reducing the voltage driving them. They will dim possibly ~5-10%, and then they'll just shut down. To properly dim an LED you have to vary the current to the LED whilst maintiaining a voltage just a little higher than the forward bias voltage (usually the rated as "typical operating voltage").
To do this you need a simple transistor circuit using a very common 30c transistor and suitable resistors and a trimpot to vary current. I have done it before, but it's buried in the "celica box" somewhere....
in most cases, running your typical 3.0-4.0V operating voltage LED at around 20-50mA from your car you should use approx 570 ohm resistor."