To eliminate cat pee odor, first, blot the area with paper towels to absorb excess liquid. Then, mix equal parts water and white vinegar and apply it to the affected area. Let it sit for 5-10 minutes, then blot again. Next, sprinkle baking soda over the spot and let it sit for several hours or overnight. Vacuum the baking soda afterward. Finally, use an enzymatic cleaner specifically designed for pet odors to thoroughly treat the area and remove any lingering smell.