.htaccess
php_value post_max_size 20M
php_value upload_max_filesize 10M
PHP
ini_set('meemory_limit', '96M');
ini_set('post_max_size', '64M');
ini_set('upload_max_filesize', '64M');
PHP.ini
memory_limit = 96M
post_max_size = 64M
upload_max_filesize = 64M