Nature's Miracle is a must......I second or third that one!!! It's an enzyme cleaner so actually stinks worse at first. But everyone else is right. Get rid of the carpet!
After cleaning with the NM and letting it do it's thing, then use the Oxyclean....GREAT STUFF! If you're keeping the paneling, after a wahdown with the above, then hit it with the Murphy's and a follow up of Miracle Gold to help moisturize the wood.
A lot of things simply cover the odor, this will get it out. Kat's right on the vinyl as well.