The carpet had urine deeply embedded in the backing, cushion, and subfloor. The homeowners were looking for an improvement, not perfection, as they wanted to buy some time with this carpet. Due to the severity of the issue, we pulled the carpet back and removed the existing cushion. Next, we applied an odor counteractant to the substrate and wiped it down before installing a new, matching cushion. We laid a tarp, placed the carpet back, and performed a urine flush of the carpet backing using a subsurface extraction tool. Once that was completed, we reinstalled the carpet and performed standard cleaning in this room and another.