How to enable safe mode for php.ini in Xampp?

"I just note that you have not filled in safe_mode_exec_dir and I hope that you've defined open_basedir. For multiple directories, be sure to separate the paths with a semi-colon and double quote the whole path string. For example:

safe_mode = Onsafe_mode_exec_dir
= ""F:\WWW\HTML;F:\batfiles\batch"" open_basedir =
""F:\WWW\HTML;F:\batfiles\batch""

Also from the PHP manual :

Safe Mode is deprecated in PHP 5.3.0
and is removed in PHP 6.0.0.

From the same source:

for NT (IIS) each virtual host can run
from different user account, so there
is no need in Safe Mode restrictions
at all, if proper NTFS rights are set."