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This is the Recipe to Get Rid of Cat & Dog Urine odors from Carpets and Rugs Ingredients Baking Soda White Vinegar Dishwashing Detergent 3 % Hydrogen Peroxide

You may also be interested in these articles House Training Kittens How to toilet train your kitten Male Cat Spraying Problems? The causes of spraying and how to prevent it House Training Puppies Potty training without Crating Male Dog Marking Problems? Why dogs mark territory and tips how to stop it

Directions for Cat Urine Removal from carpets

1.  If the cat has recently urinated on the carpet, first absorb as much of the cat urine as possible using paper towels or an old towel. Place clean paper towels over the cat urine area and tread on them so as to absorb as much of the urine as possible. Repeat with dry towels until no more moisture can be absorbed.

2.   Next, wet the area with a solution of 50% white vinegar and 50% water. Make sure you use enough of the solution to  penetrate the fibers deep down. Allow it to almost dry. You can assist drying by blotting with paper towels as described above. If you own a wet and dry vacuum extractor use that to remove excess moisture.

3.  Apply a handful of baking soda over the affected area and drizzle it with a quarter of a cup of hydrogen peroxide mixed with a teaspoon of liquid dishwashing detergent. (not caustic detergent that you put in a dishwasher) Work it in with a scrubbing brush or your fingers (be sure to wear rubber gloves) to dissolve the baking soda and work it down into the carpet. Allow it to dry. Then vacuum.  

That's all there is to it. It's as simple as that. 1-2-3 cat pee smell gone. It really does work.

The vinegar will neutralize the ammonia and hydrogen peroxide is a powerful oxidizer capable of killing bacteria which cause the urine smells. Baking soda is a well known deodorizer which absorbs odors. Sprinkle it on your carpet monthly then vacuum up to keep your carpet smelling fresh all the time.

Important. Never use ammonia or ammonia-based products on the carpet. One of the ingredients of urine is ammonia and your cat may well be encouraged to re-offend in the same area if it detects the smell of ammonia. Many household cleaner cleaners contain ammonia so be sure to read the label.

If you don't have hydrogen peroxide on hand you could substitute it in an emergency for a spray laundry stain remover. Check the bottle. If it says 'Oxy' anywhere on the label then it probably contains hydrogen peroxide.

Caution, you should test your carpet for color fastness in an inconspicuous area.
Use only 3% Hydrogen Peroxide.

If you wish to keep your cat away from certain areas that are at risk from your cat's urination such as sofas, beds, rooms etc then I recommend a product called SSScat. It is a motion activated spray which delivers a noisy burst of air to frighten your cat away from an area. It is completely safe and harmless. For more information visit the website. SSScat. Watch a video to see how it works. Very simple but very effective to keep cats away from areas that you decide are out of bounds.

See also
Clean Cat Urine from a Mattress
Cat and Dog Pee & Poop Problems - Questions and Answers

Additional Information

Often a cat will inappropriately urinate because of a medical condition. If you have problems with a cat not using his litter box please get him checked by a vet. Examination by your vet for lower urinary tract diseases is necessary to rule out medical conditions which could be causing the inappropriate urination problem. For example a painful case of cystitis or urethral blockage may have your cat associating the pain of urination with it's litter tray and it will therefore avoid it's litter tray. Read more about Cystitis in Cats

Sadly, feline spraying and inappropriate urination problems are among the most common reasons for pet cats to be euthanised and surrendered to cat shelters

House Training Kittens to use the litter box or go outside
10 Reasons why cats won't use their litter box
Urinary Tract Disorders in Cats
Kidney Disease in Cats

The problem with cat urine soiling on carpets and other porous furnishings is that it is not always detected until it begins to smell. When the cat first urinates it has very little smell but as time goes by and the urine begins to decompose the odor becomes very unpleasant.

Cats Spraying urine is territorial and also stress related  Reasons why cats spray urine, prevention and treatment

Cats are fastidious animals and don't like dirty litter trays.  Clean the cat litter trays daily.

Keep Cat Litter trays in a quiet location. How would you like to go to the toilet in a busy thoroughfare?

Diabetes in cats can cause increased urination.

Your cat may be suffering from Feline Stress. Common causes, management and diagnosis of feline stress

Cats do not like to use the toilet near to where they eat. That's not surprising... neither do we! Move litter boxes away from feeding areas or where their water is placed.

If your cat pees in your potted plant you can deter them by placing some pine cones on top of the soil. Commercial cat repellants are also available. Here are some home remedy tips to try to Stop Cat Peeing in Potted Plants

If you catch your cat urinating on your carpet or floor, gently and quickly move him to the litter tray. Don't punish him as this may increase his stress. Try to reinforce positive behavior. Punishment only causes more stress.

Neuter or spay kittens at an early age to reduce urine spraying problems