Roy is correct in that, if the sail switch contacts don't close, nothing else is going to happen. Can you hear the gas valve opening and the igniter sparking? The gas valve operating is pretty loud and you can usually hear it especially if you get close to the air return. If that is not happening, Roy is right and it probably is the sail switch not closing. If you do hear the gas valve open and the igniter sparking, does it light for a few seconds and then you hear the gas valve close with a "thunk"? If that's the case, the igniter electrode may not be sending a "proving" signal to the control board. Also, the contact on the wire from the igniter may not be making good contact with the terminal on the control board and cleaning it may fix it. If you have an Attwod furnace, this is easy to check and fix from the outside. If you have a Suburban, all the guts are inside the furnace and you have to find a way to get inside it to fix the problem.
I had to clean the burner and igniter on the Attwood in my previous trailer and it was easy; I just hope the Suburban in the current trailer never acts up!
This was a long winded explanation but I hope something in it helps you get some heat. Being cold stinks.
Happy Thanksgiving,
Ken