Options FollowSymLinks
RewriteEngine on
RewriteBase /SEO
RewriteCond %{REQUEST_URI} !\.php
RewriteCond %{REQUEST_URI} !folder/
RewriteRule ^(.*)$ $1.php [L]

RewriteCond %{REQUEST_URI} !folder/
RewriteRule ^([^/]+)/(.*)$ $1.php?param=$2 [L]