Blot the paper towels against the couch cushion to absorb the beer from the cushion.
Combine 1 tablespoon of vinegar with 2/3 cup of rubbing alcohol in a clean dish, and soak the clean cloth in the homemade solution.
Wet the stained area with the wet cloth, and blot the cushion until the homemade solution is completely removed from the cushion.
Rewet the damp cloth with the cleaning solution, and continue blotting the stain until the smell fades from the cushion.
Wet a new cloth with cool water and blot the wet area to rinse off the cleaning solution.
Rub the cushion's wet area with a dry cloth to remove excess moisture, and allow the cushion to air dry.
Sprinkle baking soda directly onto the couch cushion and wait 15 minutes for the powder to neutralize the odor.
Vacuum the baking soda from the couch cushion with the vacuum cleaner's brush attachment.