and Option FollowSymlinks
have been disabled since Dec 2009.
For more information , please refer to the link:
Although FollowSymLinks or Options All are disabled, users are still able to try to use SymLinksIfOwnerMatch
To use use Options SymLinksIfOwnerMatch in .htaccess,you should only create and use symbolic link to link to another files which have the same ownership.
Sample in .htaccess