For new (still wet) spots:
- Soak up as much of the urine as possible with a combination of newspaper and paper towels. The more fresh urine you can remove before it dries, especially from carpet, the easier it will be to remove the odor. Place a thick layer of paper towels on the wet spot, and cover that with a thick layer of newspaper. If possible, put newspaper under the soiled area as well. Stand on this padding for about a minute. Remove the padding, and repeat the process until the area is barely damp.
- If possible, put the fresh, urine-soaked paper towel in the area where it belongs—your cat's litter box or your dog's designated outdoor "bathroom area." This will help remind your pet that urinating isn't a "bad" behavior as long as it's done in the right place.
- Rinse the "accident zone" thoroughly with clean, cool water. After rinsing, remove as much of the water as possible by blotting or by using a wet vac.
- If spots still remain, consult with a professional.