There are a few options here.
I'll assume you're running apache, since any other web server is gonna be different enough this advice won't jibe quite right with it.
In apache, there is a file called httpd.conf (and maybe srm.conf and access.conf, like on a redhat box...)
In this file (or it's sister files maybe) there is a line that looks like this:
AddType application/x-httpd-php .php .php3
If you change this line to look like this:
AddType application/x-httpd-php .php .php3 .htm
Then .htm files will be processed as php scripts as well. Notice that this costs you enough in processing time to be an issue on some heavily loaded sites, but for most lower volume sites it should be ok.
Also, in the latest PHP I believe you can set the interpretation by directory instead of for the whole site, which might be a good idea if your site is heavily loaded but you still want to interpret php in .htm files.
for IIS, there is a similar setting you can make from a point and click interface, but I don't know where, it's been way too long since I played with NT.