.htaccess file merged in to httpd.conf reference: http://www.eschrade.com/page/no-htaccess-httpd-conf-file-for-magento

httpd.conf

<VirtualHost *:80>  
    ServerName magento.loc
    DocumentRoot /var/www/html
    DirectoryIndex index.php

    <Directory /var/www/html/var/>
        Order deny,allow
        Deny from all
    </Directory>

    <Directory /var/www/html/>
        AllowOverride None
        <IfModule mod_php5.c>

            php_value memory_limit 128M
            php_value max_execution_time 18000

            php_flag magic_quotes_gpc off
            php_flag session.auto_start off

        </IfModule>

        <IfModule mod_security.c>
            SecFilterEngine Off
            SecFilterScanPOST Off
        </IfModule>

        <IfModule mod_ssl.c>
            SSLOptions StdEnvVars
        </IfModule>
        <IfModule mod_rewrite.c>

            Options +FollowSymLinks
            RewriteEngine on

            #RewriteBase /magento/
            RewriteRule .* - [E=HTTP_AUTHORIZATION:%{HTTP:Authorization}]
            RewriteCond %{REQUEST_URI} !^/(media|skin|js)/
            RewriteCond %{REQUEST_FILENAME} !-f
            RewriteCond %{REQUEST_FILENAME} !-d
            RewriteCond %{REQUEST_FILENAME} !-l
            RewriteRule .* index.php [L]

        </IfModule>

            AddDefaultCharset Off
            #AddDefaultCharset UTF-8

        <IfModule mod_expires.c>
            ExpiresDefault "access plus 1 year"
        </IfModule>
        Order allow,deny
        Allow from all
    </Directory>

    <Directory /var/www/html/includes/>
        Order deny,allow
        Deny from all
    </Directory>

    <Directory /var/www/html/errors/>
        <FilesMatch "\.(xml|phtml)$">
            Deny from all
        </FilesMatch>
    </Directory>

    <Directory /var/www/html/pkginfo/>
        Order deny,allow
        Deny from all
    </Directory>

    <Directory /var/www/html/app/>
        Order deny,allow
        Deny from all
    </Directory>

    <Directory /var/www/html/lib/>
        Order deny,allow
        Deny from all
    </Directory>

    <Directory /var/www/html/downloader/>
        <IfModule mod_deflate.c>

            RemoveOutputFilter DEFLATE
            RemoveOutputFilter GZIP

        </IfModule>

        <Files ~ "\.(cfg|ini|xml)$">
            order allow,deny
            deny from all
        </Files>
    </Directory>

    <Directory /var/www/html/downloader/template/>
        Order deny,allow
        Deny from all
    </Directory>

    <Directory /var/www/html/media/>
        Options All -Indexes
        <IfModule mod_php5.c>
            php_flag engine 0
        </IfModule>

        AddHandler cgi-script .php .pl .py .jsp .asp .htm .shtml .sh .cgi
        Options -ExecCGI

        <IfModule mod_rewrite.c>
            Options +FollowSymLinks
            RewriteEngine on
            RewriteCond %{REQUEST_FILENAME} !-f
            RewriteRule .* ../get.php [L]
        </IfModule
    </Directory>

    <Directory /var/www/html/media/customer/>
        Order deny,allow
        Deny from all
    </Directory>

    <Directory /var/www/html/media/downloadable/>
        Order deny,allow
        Deny from all
    </Directory>

</VirtualHost>