If you're familiar with regular expressions, it's trivial. If you're not, mod_rewrite is not the tool for you.
For instance, your URI is beautiful/?option=content&cat_id=1&itemId=1.sf and you want to rewrite beautiful/content/about to that URI.
Therefore, you need to capture content and ... duh ... about is not a value in the query string.
Normally, you'd have beautiful/value1/value2/value3 and redirect that to beautiful/index.php?option=value1&cat_id=value2&itemId=value3. You only have two values so, unless one of your values is fixed, you just can't do this.