While cats make wonderful pets, the downside to owning your cat is that they do not always use the litter box the way they should. Cat urine has a distinctive smell that is hard to remove from clothing, especially shoes. If your cat has urinated in your shoes, you have to first remove any residual cat urine and then deal with the smell that is left behind.
Rinse off the affected shoes with warm water to remove any cat urine that is still in or on them. Remember to just rinse the shoes and avoid having them soaked. Dry them thoroughly with a cloth or paper towels.
Toss the affected shoes in the washer if they are made mostly of cloth, such as canvas tennis shoes. Add a quarter cup of white vinegar to the cycle and your normal washing detergent to remove your cat's urine from them. After the wash, turn the shoes upside down and let them air dry.
Use borax (sodium borate) to clean the affected shoes that are made mostly of leather or acrylic materials. Spread a tablespoon of borax in the bottom of each shoe. Leave overnight to remove the smell of cat urine from the shoes. In the morning, you can shake out any borax power still left in of the shoes.