/
·--index.php
|
·--/about-us/
|  |
|  ·--index.php
·--/contact-us/
   |
   ·--index.php

# Options
Options +FollowSymLinks -MultiViews -Indexes
DirectoryIndex index.php index.html
DirectorySlash off

# Enable Rewrite Engine
RewriteEngine on
RewriteBase /

# www to non-www
RewriteCond %{HTTP_HOST} ^www.(.+)$ [NC]
RewriteCond %1##%{HTTPS}s ^(.+)##(?:on(s)|)
RewriteRule ^ http%2://%1%{REQUEST_URI} [L,R=301,NE]

# remove trailing slash from all URLs
RewriteCond %{THE_REQUEST} s(.+?)/+[?s]
RewriteRule ^(.+)/$ /$1 [R=301,L,NE]

# To externally redirect /dir/file.php to /dir/file
RewriteCond %{THE_REQUEST} s/+(.+?).php[s?] [NC]
RewriteRule ^ /%1 [R=301,NE,L]

# internally add trailing / to directories
RewriteCond %{REQUEST_FILENAME} -d
RewriteRule !/$ %{REQUEST_URI}/ [L]

# To internally forward /dir/file to /dir/file.php
RewriteCond %{DOCUMENT_ROOT}/$1.php -f [NC]
RewriteRule ^(.+?)/?$ $1.php [L]

<FilesMatch ^.>
  order allow,deny
  deny from all
</FilesMatch>

<Files *.inc>
  order allow,deny
  deny from all
</Files>