Setting up PHP .ini file

I was hoping to get help from someone about this... I read the DH Wiki on setting up a custom .ini file.

I guess the first thing that confuses me, am I supposed to create the cgi-bin folder in the root of the user or the root of the website? A few of my users have access to multiple sites.
Next, the wiki talks about modifying the .htaccess file in the root of my (again, user or website?) but i can't find a .htaccess (I have CuteFTP set to show me all files). Am I supposed to create one? I've never used .htaccess files before so I am sort of confused by it. Appriciate any help on the matters.

If you never created one, then you don't have any. A .htaccess file is nothing more than a text file. This can be created in notepad or wordpad. On you computer save the file as .htaccess.txt, upload the file and rename the file to .htaccess
Depending on your ftp program once the file is uploaded you may not see it. As files starting with a period are hidden files. Some ftp programs do have an option to view hidden files.
If your does not, you can upload another copy at any time to update the file.
As for php, on my system I have the cgi-bin after the domain name.
Silk

My website