Taken from the RT FAQ.
1. Run RivaTuner and look at the main tab. You'll see your current graphic processors configuration and amount of active pixel / vertex units in device status string, for example: NV40 (A1,12x1,5vp).
2. Click "Customize" button located at the right of device status string to activate device customization toolbar.
3. Click "Graphics subsystem diagnostic report" button in device customization toolbar to activate RivaTuner's diagnostic module.
4. Scroll down "Report categories" list and tick "NVIDIA VGA BIOS information" report category.
5. Click "Capture report" button in the "Report preview" window to refresh report.
6. Scroll down "Report preview" window and find "NVIDIA VGA BIOS information" manually or simply double click "NVIDIA VGA BIOS information" category name in the "Report categories" list to automatically navigate to "NVIDIA VGA BIOS information" in the "Report preview".
7. Look at line displaying "SW units mask". If you see "none" there, it means that VGA BIOS allow activating all non-hardware masked GPU pixel / vertex units, so your configuration is determined by hardware. In this case, I strictly recommend you to forget about softmodding if you are beginner and if you don't understand what do you do exactly. Power users may proceed and try to activate hardware masked units. If you see something different there (for example, pixel 0001b, vertex 000000b) - you have high chances to unlock software locked units.
8. Click "Low-level system settings" button in device customization toolbar to activate "Low-level system tweaks" panel.
9. Select "NVStrap driver" tab.
10. Press "Install" button if you never installed the driver before. If you already have it installed after the previous version of RivaTuner, ensure that you have followed RivaTuner's warning and updated driver when RivaTuner offered you to do it. If you have mistakenly ignored the warning, simply press "Reinstall" button to update the driver manually.
11. If you are a power user, if you have read the previous questions carefully and understand what does the "Allow enabling masked units" option do, and, the most important, if you understand what side effects can it cause - enable this option. Otherwise proceed with enabling software masked units only.
12. Select "Custom" in the "Active pixel/vertex units configuration" list to activate the "Customize" button, then click it to activate "Custom graphics processor configuration" dialog.
13. Tick all disabled pixel and vertex units and click "OK".
14. Reboot system when prompted.
16. Start RivaTuner and look again at your current graphics processor configuration and amount of active pixel / vertex units in device status string. If you see no changes there - the units you tried to unlock are hardware masked and you have not enabled "Allow enabling hardware masked units" option. Otherwise, if you see desired configuration, - proceed with system stability testing to ensure that unlocked units are really fully functional.
Important note for users / display adapter sellers / reviewers testing many NV4x based boards in succession: If you're experimenting with NV40 softmodding, please ensure that you've uninstalled NVStrap or set "Active pixel/vertex pipelines" to "determined by VGA BIOS" before replacing an adapter with new one. Otherwise you'll see the pixel / vertex units configuration set by NVStrap instead of hardware default configuration. If you forgot to do it before installing new adapter - simply uninstall NVStrap or click "Reset to default" button in the "Custom graphics processor configuration" dialog then reboot the PC to see hardware default configuration for new display adapter.