I agree, cats are naturally very 'clean' animals and to push her nose in the pee must be awful for her and I don't think it works anyway.Have you actually put the litter tray just outside for a few weeks,then moved it gradually further from the house,then put some of the litter on the garden.
I am currently doing this for my kittens,and it seems to be working.
It is particularly wet and windy at the moment,so I don't blame her,it's very difficult to break habits with cats.
Make sure you get rid of the smell off the carpets as well,this may discourage her .
Good luck.