1. create your own php.ini in public_html and fill in the variable for example:
upload_max_filesize = 160M
post_max_size = 150M
memory_limit = 160M
upload_tmp_dir = 160M
max_execution_time = 180
;*Hide our info
expose_php = Off
;*Turn off for performance
register_globals = Off
register_long_arrays = Off
register_argc_argv = Off
magic_quotes_gpc = Off
magic_quotes_runtime = Off
magic_quotes_sybase = Off
proc_open = On
zend_extension="/usr/local/IonCube/ioncube_loader_lin_5.2.so"
zend_extension="/usr/local/Zend/lib/Optimizer-3.3.9/php-5.2.x/ZendOptimizer.so"
2. In the .htaccess, add this line:
suPHP_ConfigPath /home/<<your cpanel userid>>/public_html