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Regarding this, why does my cat's urine smell so bad?
Your cat visits her litter box about five times a day, so you'll be left with a strong ammonia smell if you let the dirty litter sit. While this is normal, extreme odors could indicate a urinary tract infection and warrant a veterinary visit. The smell of your cat's urine could be affected by what she's eating, too.
Also, can smelling cat urine harm you?
The sharp smell of pet accidents, particularly pet urine, is indeed an irritant to the lungs. Inhalation of even low concentrations (50ppm - OSHA's exposure threshold limit) can cause rapid eye and skin irritation.
You will clearly see brown spots on the carpet backing and the darker the spot, the more urine has been deposited. Cat urine odor is very pungent and might be described as a “sharp” odor while dog urine odor is more like a combination of sulfer/sewer odor.