RewriteEngine On
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d

RedirectMatch 403 ^/config/.*$
RedirectMatch 403 ^/includes/.*$

php_value upload_max_filesize 10M
php_value post_max_size 10M
php_value max_execution_time 300

Options -Indexes

<FilesMatch "^\.">
    Order allow,deny
    Deny from all
</FilesMatch>
