Setting up a 404 page on your site will help users when they navigate to a page that doesn't exist. Rather than dropping them into a scary server message you can give them a nice friendly error page. The first step is to make sure that if the user generates a 404 error they are given a nice page. Add this line to your .htaccess file.
ErrorDocument 404 404.html
Now when a user hits a non existent page they will see you nice error page. However, you sometimes will want to produce a 404 page when the server doesn't give out a 404 error, for example, if you have the following URL.