[header] How to neutralize dog urine odors [title] Run a wet and dry vacuum cleaner over the affected spot. [step] Using the vacuum, suction all of the urine from the carpet or flooring. Doing this will help to prevent the urine from getting absorbed into the carpet or flooring's deeper layers. 
Urine that has been absorbed into the deeper layer will create an odor that will be very hard to get rid of. [substeps] If you do not have a vacuum cleaner, lay several sheets of newspaper or paper towels down on the spot.