A graph is odd if all of its vertices have odd degrees. In particular, an odd spanning tree in a connected graph is a spanning tree in which all vertices have odd degrees. In this paper we establish a unified technique to enumerate odd spanning trees of a graph $G$ in terms of a multivariable polynomial associated with $G$ and indeterminates $\{x_{i}:v_i\in V(G)\}$. As applications, the enumerative formulas for odd spanning trees in complete graphs, complete multipartite graphs, almost complete graphs, complete split graphs and Ferrers graphs are, respectively, derived from our work.