I'm doing my first single-entry site and based on the result, I can't see the benefit.
I've implemented the following:
.htaccess redirects all requests to index.php at the root
Url is parsed and each /segment/ is stored as an element in an array
First segment indicates which folder to include (e.g. "users" » "/pages/users/index.php").
index.php file of each folder parses the remaining elements in the segments array until array is empty.
content.php file of each folder is included if there are no more elements in the segments array, indicating that the destination file is reached
Sample
File structure ( folders in [] ):
[root]
index.php
[pages]
[users]
index.php
content.php
[profile]
index.php
content.php
[edit]
index.php
content.php
[other-page]
index.php
content.php
Request: http://mysite.com/users/profile/
.htaccess redirects request to http://mysite.com/index.php
URL is parsed and segments array contains: [1] users, [2] profile
index.php maps [1] to "pages/users/index.php", so includes that file
pages/users/index.php maps [2] to pages/users/profile/index.php, so includes that file
Since no other elements in the segments array, the contents.php file in the current folder (pages/users/profile) is included.
I'm not really seeing the benefit of doing this over having functions that include components of the site (e.g. include_header(), include_footer(), etc.), so I conclude that I'm doing something terribly wrong. I'm just not sure what it is.