/usr/share/doc/drupal7/files.htaccess is in drupal7 7.41-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 | # This file should be copied to all of your sites' "files" directories
# (both public and private) to prevent the remote code execution
# described in https://drupal.org/SA-CORE-2013-003
# Turn off all options we don't need.
Options None
Options +FollowSymLinks
# Set the catch-all handler to prevent scripts from being executed.
SetHandler Drupal_Security_Do_Not_Remove_See_SA_2006_006
<Files *>
# Override the handler again if we're run later in the evaluation list.
SetHandler Drupal_Security_Do_Not_Remove_See_SA_2013_003
</Files>
# If we know how to do it safely, disable the PHP engine entirely.
<IfModule mod_php5.c>
php_flag engine off
</IfModule>
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