Blot up as much urine as possible with paper towels or a clean cloth
Press firmly and repeat with fresh towels until the area is mostly dry
Mix equal parts white vinegar and water
Lightly soak the affected carpet area with the vinegar solution
Blot again with clean towels
Sprinkle baking soda generously over the damp area
Let the baking soda sit until completely dry
Vacuum up the baking soda thoroughly
Use an enzymatic pet urine cleaner on the spot if the smell remains
Follow the product directions exactly
Repeat the treatment if needed
Clean the carpet padding if the urine soaked through
Check the subfloor for lingering odor if necessary
Keep the area dry and well ventilated
Avoid using steam or heat on the stain
Avoid ammonia-based cleaners