Is SEO better with pages ending in .php or like a directory "/"?

SEO Improvement Advise Please

It was suggested to be to change my directory structor from this:

http://ift.tt/29R3TUA
http://ift.tt/29KBYSu
http://ift.tt/29R3u4y

to this:

http://ift.tt/29KByf0
widgets.com/reviews/
widgets.com/contact/

Is this suppose to make them more search engine friendly and overall professional??

Then update .htaccess to have:
RewriteRule ^([^/\.]+)/?$ $1.php [L]

Thoughts?

from Google http://ift.tt/29R47Lu
via IFTTT
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