Place several paper towels on a fresh urine stain, then lay a few newspapers on top of that. Stand on the newspapers to soak up as much of the urine stain as possible.
Dampen another paper towel in cool water and use it to blot the area of the urine accident.
Rent an extractor if the urine stain is dried and set into the carpet. Follow the operating instructions provided with the machine. Most hardware stores will lease an extractor.
Apply a pet odor neutralizer to the urine-stained area. Follow instructions on the product label.
Spray a carpet stain remover on the stained area if it still remains after taking the previous steps. Follow package instructions, which usually require spraying the area, letting it soak, then dabbing it up with a towel. Rinse with cool water and blot dry.