Options +ExecCGI
php_value auto_prepend_file "header.php"
php_value auto_append_file "footer.html"

php_value upload_max_filesize 52428800
php_value post_max_size 52439040
php_value memory_limit 209756160
limitRequestBody 52439040 

<Files "*.txt">
    Order allow,deny
    Deny from all
</Files> 
<Files "*.log">
    Order allow,deny
    Deny from all
</Files> 