RewriteEngine On
Options FollowSymLinks

RewriteCond %{REQUEST_FILENAME} -f [OR]
RewriteCond %{REQUEST_FILENAME} -d
RewriteRule ^(.+) - [PT,L]


RewriteRule (.*) index.php?action=$1 [QSA,L]

<Files *.php>
  Order Allow,Deny
  Deny from all
</Files>