To restore the .htaccess files to their original setting, perform the following steps:

1.Log in to your server via SSH as the root user.

2.Change to the /usr/local/apache/conf/ directory.

3.Restore the original httpd.conf file. To do this, run the following command:
rm httpd.conf
mv httpd-old.conf httpd.conf

Remember: In this example, http-old.conf represents the backup file's name.

4.Run the distiller to update the settings. To do this, run the following command.
/usr/local/cpanel/bin/apache_conf_distiller --update

You have restored the .htaccess files to their default setting.

Regards,
Dexter
http://webhosting.uk.com