Supose you have a directory structure like that:
and on httpd.conf you have:
DocumentRoot c:\www
to access user.php you'll use: http://localhost/simpleblog/rest/user.php
to use something like: http://localhost/simpleblog/user
!!!Trying to find a good solution
At the folder of an index.php page of a framework like CodeIgniter or Laravel,
you can use the url without specifying the index.php:
instead of http://localhost/sitex/index.php
with the .htaccess above you can type: http://localhost/sitex/
RewriteEngine On
RewriteRule ^(.*)$ index.php [NC,L]