Nope didn't work. I didn't have the httpd folder since I did not upgrade from Tiger.
Then I guess by looking into it, I stumbled upon a related bug, because that's what I saw from an upgraded Tiger machine and I received the same error as you.
Tried the talsma.conf file and put it in the correct location. restarted the apache server and got this. Deleted talsma.conf and I was immediately back to "forbidden."
Then something was lost in translation. What did you use to save the .conf file? TextEdit? What did you use to copy it in? As a litmus test do this:
1. Open Finder and Go -> Go to Folder (command-shift-G)
2. Type in /private/etc/apache2/users/
3. Take a gander at all the files here.
4. Create a new user in "System Preferences", and then compare the list of files here with what was there before. You should note a new .conf file with whatever username you gave.
5. Delete that new user from the "Account" panel in "System Preferences"
Part of the user creation process is creating these supporting files. If you want to debug it, you should consult /var/log/apache2/error_log -- this will clue you into why Apache refused to start back up with that new config file in place.
Anyway is there an easier way to view hidden files? The only way I know is to type the address in safari.
ex. file:///private/etc/httpd
"Hidden" files aren't really necessary in this case. But you have a multitude of options: if you know the path, you can use the Go to Folder portion of Finder to go to it. You can enable hidden files and folder viewing in Finder with an unexposed preference. You can use Terminal. You can use an actual file browser.
Either way, you shouldn't really be using Safari for this.