User-agent: * 
Disallow: /administrator/
Disallow: /cache/
Disallow: /components/
Disallow: /editor/
Disallow: /help/
Disallow: /includes/
Disallow: /language/
Disallow: /mambots/
Disallow: /media/
Disallow: /modules/
Disallow: /templates/
Disallow: /installation/
Disallow: /index.php/Search/
Disallow: /index.php/newsfeeds/
Disallow: /sampleshop/
Disallow: /demo/
Disallow: /index.php <-- avoid having non SEF !!!
Disallow: /index2.php <-- idem + avoid having the popup files !!!

User-agent: Googlebot
Disallow: /*.php$ <------ NON non-SEF URL
Disallow: /*option=* <------ same... but somethimes, SEF messes and you have a mix of SEF+non SEF
Disallow: /*component* <------ avoid having Standard SEF URL ... some would remove it because all extensions are not supported by 3rd party SEF components, like SerrrBiz, Artio or Sh404SEF
Disallow: /*letter* <------ for SOBI2
Disallow: /*En-liste* <------ for Fireboard, in french
Disallow: /*threaded* <------ for Fireboard, in french
Disallow: /*replyto* <------ Fireboard
Disallow: /*Repondre* <------ Fireboard
Disallow: /*catid* <------ Fireboard
Disallow: /*id=0* <------ Fireboard, due to SEF errors
Disallow: /*func=* <------ Fireboard
Disallow: /*Citer-ce-message* <------ Fireboard
Disallow: /*bot.html$ <------ Fireboard
Disallow: /*AdsManagerTab* <------ AdsManager