Put on rubber gloves to prevent touching the caustic liquid.
Blot the carpet with paper towels until all of the excess urine is absorbed. Place the soiled paper towels in the cat's litter box to encourage the cat to urinate in the suitable location.
Saturate a clean cloth with cold water. Blot the carpet with the saturated cloth to wash out any remaining urine.
Vacuum the moistened area with a wet vacuum cleaner to extract the water from the carpet.
Apply a molecular-based pet odor neutralizer to the carpet as instructed by the product manufacturer. Allow the neutralizer to permeate the carpet fibers for five minutes.
Blot the area with a clean towel until the carpet is thoroughly dry and the odor neutralizer is completely dissolved.