what is URL rewriting? | PHP

Using URL rewriting we can convert dynamic URl to static URL Static URLs are known to be better than Dynamic URLs because of a number of reasons 1. Static URLs typically Rank better in Search Engines. 2. Search Engines are known to index the content of dynamic pages a lot slower compared to static pages. 3. Static URLs are always more friendlier looking to the End Users. along with this we can use URL rewriting in adding variables [cookies] to the URL to handle the sessions.