RewriteEngine on
RewriteCond %{REQUEST_FILENAME} !-d
RewriteCond %{REQUEST_FILENAME}\.html -f
RewriteRule ^(.*)$ $1.html

RewriteCond %{REQUEST_FILENAME} !-d
RewriteCond %{REQUEST_FILENAME} !-f
RewriteRule ^([^\.]+)$ $1.php [NC,L]