The following example excerpt is from the relevant section of a test cygwin setup:
DocumentRoot "/var/www/htdocs"
# Each directory to which Apache has access, can be configured with
# respect to which services and features are allowed and/or disabled
# in that directory (and its subdirectories).
#
# First, we configure the "default" to be a very restrictive set of
# permissions.
#
<Directory>
Options FollowSymLinks
AllowOverride None
</Directory>
#
# particular features to be enabled - so if something's not working as
# you might expect, make sure that you have specifically enabled it below.
#
# This should be changed to whatever you set DocumentRoot to.
#
<Directory "/var/www/htdocs">
AddHandler cgi-script cgi REAL
#
# This may also be "None", "All", or any combination of "Indexes",
# "Includes", "FollowSymLinks", "ExecCGI", or "MultiViews".
#
# Note that "MultiViews" must be named *explicitly* -- "Options All"
# doesn't give it to you.
#
Options Indexes FollowSymLinks MultiViews +ExecCGI
#
# This controls which options the .htaccess files in directories can
# override. Can also be "All", or any combination of "Options", "FileInfo",
# "AuthConfig", and "Limit"
#
AllowOverride All
#
# Controls who can get stuff from this server.
#
Order allow,deny
Allow from all
</Directory>