To remove pet urine stains and odors from wood floors, you can use a product such as PAWS Pet Accident Washup Solution. Spray PAWS on the stain and let PAWS sit for a few minutes. Blot the area with a clean absorbent cloth to remove as much moisture as possible. Cover the area with baking soda and let the baking soda sit overnight to absorb any remaining moisture. In the morning, sweep up the baking soda. However, if the urine has deeply penetrated the wood, there will be no choice but to sand it down and refinish. This may be best left to a professional.