Blot up as much urine as possible with clean paper towels or a dry cloth
Rinse the area lightly with cold water and blot again
Apply an enzymatic pet urine cleaner to the affected area
Let the cleaner sit for the time listed on the product label
Blot the area dry with clean towels
Sprinkle baking soda over the spot after it dries
Leave the baking soda on the carpet for several hours or overnight
Vacuum up the baking soda thoroughly
Repeat the treatment if any smell remains
Use a carpet cleaner or steam cleaner if the odor is still present
Replace the carpet padding if the smell has soaked through and will not come out