An SEO URL provides both humans and search engines an easy-to-understand indication of what the destination page will be about. Search Engine Friendly URLs allows you to activate categories and product's SEO Keyword setting. For each product, category, brand or content page you can assign SEO keyword visible in url. This will better describe a product's page to visitors and search engines.
For example, when SEO URLs disabled regular product page URL will be http://demo.abantecart.com/index.php?rt=product/product&path=68&product_id=119
when SEO URLs enabled the same page will be accessible with http://demo.abantecart.com/polo-tshirt or whatever SEO key your type when creating your products. AbanteCart supports SEO Keywords for Multiple Languages
To use SEO URL's Apache module mod_rewrite must be installed and you need to rename the root htaccess.txt file to .htaccess