To create exceptions in .htaccess, you can use the 'RewriteCond' directive to define a condition that must be met before the 'RewriteRule' directive is applied. This allows you to create rules that apply only in specific situations, effectively creating exceptions to your general rewrite rules.For example, you can use 'RewriteCond' to check the requested URL against a pattern, such as excluding certain directories or files from the rewrite rules.