For urine spots on your carpet or rug, that are still damp, try some white vinegar. It neutralizes odors, due to its high acidity, and sometimes works even if the stain or smell has been there for a while. Start by blotting the area, rather than rubbing it, which will only push the stain further into the carpeting fibers. Then mix equal parts white vinegar and cold water, and pour the mixture generously over the soiled section. Blot well, and then let it dry. (A fan can help get it dry faster.) When dry, vacuum the area. Baking soda can be applied and used as a stain absorber.