RewriteRule ^(.*)\.htm$ $1.php nc

The following example will rewrite the test.php to test.html i.e when a URL like http://localhost/test.htm is called in address bar it calls the file test.php. As you can see the regular expression in first part of the RewriteRule command and $1 represents the first regular expression of the part of the RewriteRule and nc means not case sensitive.
Source(s):
http://roshanbh.com.np/2008/02/hide-php-url-rewriting-htaccess.html

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