<Files .htaccess>
order allow,deny
deny from all
</Files>

ErrorDocument 400 /404.htm
ErrorDocument 401 /404.htm
ErrorDocument 403 /404.htm
ErrorDocument 404 /404.htm
ErrorDocument 500 /404.htm

RewriteEngine on
RewriteCond %{THE_REQUEST} ^(GET|POST)\ /forums/view\.php\?v=([^&]+)&a=(.+)\ HTTP
RewriteRule ^ /forums/view/%1/%2 [R=301,L]
RewriteRule ^forums/view/([^/]+)/([^/]+)/?$ /forums/view.php?v=$1&a=$2 [L]