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Anayway it shouldn't be a problem anymore, since webservers mostly works with both now. If you see what W3C.org uses it is html. I prefer html since i first had a problem with htm.
[google.com...]
Can you give some particular description
sure what do you want to know?
I set all of my pages with .html extension to be php. It helps with speed, why turn on the parser for a page if there is no php on the page at all. To be perfectly honest, I don't often use .htm. Very few of my pages don't have php in them.
DrDoc, why use an extension at all? ;)