Deep directories or index files for SEO?

Hello,
From an SEO point of view would i be better structuring my site like this:

www.myshop.com/shop/glasses.php
www.myshop.com/shop/bottles.php
www.myshop.com/shop/plates.php

or like this?

www.myshop.com/shop/glasses/
www.myshop.com/shop/bottles/
www.myshop.com/shop/plates/

Thanks
Late

 

Makes no difference either way.

 

Is there any other reason apart from SEO why i should go one way or the other?

 

I think the php extension looks nicer.

It makes no difference to SEO either way. Google does not take notice of the extension. php htm html etc etc.

 

Thanks for the help

 

i think directories is better