We’ll keep it simple: Rank each conference top to bottom with predicted W/L, play out the playoffs, name a champion. Let me know what y’all think …

Eastern Conference

1) Orlando Magic (62-20)
I know what you’re thinking. No Cleveland!? Seriously, though, the only guy in the conference that can even slow Dwight Howard is Joakim Noah. Add in Rashard Lewis, Vince Carter, Jameer Nelson and the rest of the sharpshooters, Orlando’s got the inside-out game down to a science. Plus, don’t forget, they can stop ANYBODY on defense. This team is a well-oiled machine; 62 wins might be conservative.

2) Miami Heat (61-21)
I’m probably the only person on the planet with the Heat here. Fact is, this team might have trouble staying healthy. There’s a lot of age on the bench, and there’s Dwyane Wade’s injury plagued-ness. Yeah, when they’re at full strength, they’ll be very tough to beat. But staying healthy isn’t as easy as it looks for these cats.

3) Chicago Bulls (53-29)
The Bulls will just get better and better and better as the season goes on. By the end of the year, Derrick Rose will be the best point guard in the NBA. With the addition of Carlos Boozer - when he heals up, and isn’t losing to high schoolers in horse - and the still-improving Noah, Chicago’s scary in the post.

4) Boston Celtics (50-32)
I expect similar things out of the Celts this year as last year. They’ll have a decent regular season, save their legs for the playoffs, and then present some people problems. Shaq’s presence scares me a bit since he’s a bit of a team killer, but Rajon Rondo is only going to get better.

5) Milwaukee Bucks (47-35)
If you like the Thunder, you’ve GOT to like the Bucks. The team is young, exciting, and can always tout the underdog card. Yeah, there’s a drop off after the Celtics, but Brandon Jennings, John Salmons and a healthy Andrew Bogut could key a first round upset.

6) Atlanta Hawks (41-41)
Following along the Hawks’ against the Heat tonight showed me two things; first, as mentioned above, that Miami’s kryptonite is injuries. Second, why is everybody sleeping on Atlanta? I think their record was a product of a weak conference last year; still, though, they’re a bonafide playoff team.

7) New York Knicks (39-43)
I’d love to say the Knicks are a true contender in the East. They’re still one or two years - more specifically, a real point guard - away, though. If they deal Gallo, Randolph, Chandler and Mozgov for Anthony? They might only win 35. I think the most exciting part of New York is their Golden State-esque core. Very athletic, high-throttle, and the shock-ability characteristic. The Knicks will look silly-good at times, and silly-bad at times. They’re the last lock for a playoff spot in the East.

8) Indiana Pacers (36-46)
Blame it on my man crush on Darren Collison or my man crush on Roy Hibbert. Maybe it’s just my attempt at rekindling some sort of Indiana / New York rivalry. I think the Pacers are on their way up, though. Danny Granger’s got some sidekicks, now, and in a top-heavy East, it could mean the Pacers sneak into the postseason.

9) Charlotte Bobcats (34-48)
Unlike Skip Bayless, I don’t believe in the Bobcats. Stephen Jackson is real good, and Charlotte’s athletic and stingy on defense, but last year was their ceiling - for now, at least. If Indiana ends up closer to 20 wins than 40 wins, as many are predicting, Charlotte, should grab the 8-seed. I have ‘em on the outside-looking-in, though.

10) Washington Wizards (32-50)
Anybody interested in a psychopath point guard that used to be elite? Once the Wizards get Gilbert Arenas off their hands, they can start thinking playoffs. Until then, they’ll make more noise off-the-court than on it.

11) Philadelphia 76ers (30-52)
What’s Evan Turner got? I’m afraid he might just get in the way of Andre Iguodala. Aren’t they each the same exact player? Philly won’t win much this year, and might end up packing up their vets and beginning the rebuilding process.

12) Cleveland Cavaliers (27-55)
I just have a feeling that the Cavs aren’t going to be TERRIBLE. Yeah, they won’t be good, but something tells me that Dan Gilbert will do everything short of playing the point to make sure Cleveland plays O.K. basketball. Also helps that the Nyets, Pistons and Raps are in the conference.

13) New Jersey Nets (24-58)
They’ll be plenty more excitement following the pursuit of Carmelo Anthony than the on-court product in Jersey. Once they get to Brooklyn, things will look up. Until then, it’s the Travis Outlaw Show!

14) Detroit Pistons (23-59)
Listen, I love watching T-Mac highlight reels on YouTube as much as the next guy. However, when he’s one of your YOUNGER players, you’re in trouble.

15) Toronto Raptors (13-69)
I’ll be tempted to watch Golden Girls instead of Knicks/Raptors games this year. This team is U-G-L-Y.

Western Conference

1) Los Angeles Lakers (61-21)
Kobe’s got to get healthy. For that reason, I think the Lake Show takes it at 75 percent during the regular season. This team is good enough to win 70, but getting the three-peat is more important. If L.A. doesn’t win the West, I’ll be shocked.

2) Oklahoma City Thunder (58-24)
Kevin Durant and Russell Westbrook are a more lethal one-two threat than LeBron-Wade. There, I said it! Add in Jeff Green, James Harden, Serge Ibaka, Nenad Kristic … the list goes on. This team is deep, and will scare Angeles.

3) Utah Jazz (56-26)
No boozer? No problem. The Wolves handed the Jazz Al Jefferson and said, “Hey! Go win a title!” Deron Williams is the best point guard in the league - for now - and will pick n’ roll his way with Jefferson deep into the playoffs.

4) Phoenix Suns (55-27)
I know they lost Amar’e. But I’m excited about seeing Josh Childress once he gets healthy. All pundits say he is the dream point guard for a fast-paced team like the Suns. Big, crazy-athletic, and terrific court vision. Why didn’t the Knicks sign him! Phoenix will surprise a lot of people and win a lot of games.

5) Portland Trail Blazers (54-28)
I’m not a Portland believe. I think they’re overrated, and will have the same problem the Mavs have - show up in the regular season, disappear in the playoffs. Still, they’ll win more than 50.

6) Dallas Mavericks (54-28)
Dirk should’ve ran. This team is on the wrong side of 28, and on their way down. Sure, they’ll still win 50+ games, just because the talent is there. But the NBA Championship is well out of their grasps.

7) Houston Rockets (48-34)
What do you have in your office pool for the over-under on Yao Ming’s games played? If he stays healthy, pairing him with Aaron Brooks spells a playoff berth, no doubt. If he doesn’t, the Rocks will have another 40-win season.

8) San Antonio Spurs (48-34)
George Hill makes me drool, and I can’t wait to watch Thiago Splitter. This is a transition year for San Antonio, though. There will be a few chemistry issues as Tim Duncan and Tony Parker begin to realize their reign is over. Still, they’ll find a way to the playoffs.

9) Los Angeles Clippers (41-41)
Baron Davis, Chris Kaman, Al-Farouq Aminu, Eric Gordon, AND Blake Griffin. The Clips are a real good team. Unfortunately, the West is real deep. By the way, Griffin is a sleeper MVP candidate. Yes, I said MVP. He’s a force, and could average 20 and 12 as a rookie.

10) Denver Nuggets (41-41)
‘Melo has kidnapped this team. He’ll be hanging over Denver’s head all year, and the Nuggs will suffer as a result. Once he gets dealt, you might even see them get a little better.

11) New Orleans Hornets (38-44)
I used to love Chris Paul. Then, I saw that he’s enamored by LeBron James. That’s bad karma. Real bad. There will be times this year when you see CP3 giving 60 percent. And N’Awlins will be well outside the playoff picture as a result.

12) Sacramento Kings (35-47)
Weird how the Kings only have two good players, but they still have the feel of a decent teams. Tyreke Evans is studly, and DeMarcus Cousins looks to be on a mission to prove all of his Draft-day haters wrong.

13) Memphis Grizzlies (35-47)
Rudy Gay returns to again team up with O.J. Mayo, Zach Randolph and Marc Gasol. The starting five in Memphis is good enough to have a shot at the postseason. Where’s the bench, though?

14) Minnesota Timberwolves (20-62)
Thank goodness for Golden State.

15) Golden State Warriors (14-68)
I’ve talked to a few people who think Golden State might contend in the West. I don’t see it. You need at least one guy that can play defense to win 20 games.

PLAYOFFS

East Round 1

(1) Orlando Magic vs. (8) Indiana Pacers
Pacers are a ways away from having a shot at eliminating the Magic. Still, it’ll be fun to watch two Herculean centers battle it out in the post. — Magic 4-0

(2) Miami Heat vs. (7) New York Knicks
New York’s got no shot in this series. It’ll be AWESOME watching the the two teams spark another rivalry, a la the 1990s, but the Heat will cruise on. — Heat 4-0

(3) Chicago Bulls vs. (6) Atlanta Hawks
I love the Bulls. I think they’re built to make a Finals run. The Hawks will give them trouble, though. Fortunately for Chicago, Josh Smith might start chucking. — Bulls 4-2

(4) Boston Celtics vs. (5) Milwaukee Bucks
This is a toss-up. Two completely different teams. When in doubt, you gotta take experience though, especially in the NBA. — Celtics 4-3

West Round 1

(1) Los Angeles Lakers vs. (8) San Antonio Spurs
Not the match-up Los Angeles wants in their quest for three-peat No. 2. Still, the Lakers will manage to end the Spurs’ decade-long era. — Lakers 4-1

(2) Oklahoma City Thunder vs. (7) Houston Rockets
How will the Thunder do in their first year as a favorite in the postseason? Round 1 shouldn’t be much of a test; Yao might not have both feet by this point. — Thunder 4-1

(3) Utah Jazz vs. (6) Dallas Mavericks
Utah’s building it’s next Karl Malone - John Stockton duo. This year will be the blue print for success going forward. They’ll embarrass the Mavs in the quarters. — Jazz 4-1

(4) Phoenix Suns vs. (5) Portland Trail Blazers
The only upset in the first round will be a five-seed over a four. Lame, I know. Phoenix can get here without Amar’e. Then, though, J-Rich will try to do too much. — Trail Blazers 4-2

East Semis

(1) Orlando Magic vs. (4) Boston Celtics
Boston was able to screw everything up in the East last year. Not this year. The Shaq factor will hurt ‘em against D-Wight. — Magic 4-2

(2) Miami Heat vs. (3) Chicago Bulls
PEACE OUT, MIAMI! The Bulls are built for the playoffs with a mixture of big men, defense and a smooth pick n’ roll offense. Miami is built for a 50-game season or the playground. — Bulls 4-2

West Semis

(1) Los Angeles Lakers vs. (5) Portland Trail Blazers
The Blazers will be cake after Los Angeles has to deal with San An in the first round. Los Angeles will set up the dream West Finals match-up. — Lakers 4-0

(2) Oklahoma City Thunder vs. (3) Utah Jazz
The Thunder’s depth is just way too good for the Jazz. Just when Durant and Westbrook struggle in the middle of the series, Eric Maynor will come in and drop 12 quick points. — Thunder 4-2

Conference Finals

(1) Orlando Magic vs. (3) Chicago Bulls
This will be a terrific series. On paper, it looks like the Bulls built themselves with Orlando as a model - stingy defense, good shooting, and a lockdown big man defending the post. Derrick Rose vs. Jameer Nelson is the X-Factor here. Adv.: Bulls. — Bulls 4-3

(1) Los Angeles Lakers vs. (2) Oklahoma City Thunder
A rematch of last year’s series, this time in the West Finals. Can OK City make an improbable run to the promised land? I think it’s a year too soon for them. Kobe will get a shot at ring No. 6. — Lakers 4-3

NBA Finals

(1) Los Angeles Lakers vs. (3) Chicago Bulls
After a pair of epic conference finals, what better match-up? Two of the most classic franchises in the league. What’s more, Chicago gets the opportunity to prevent Kobe from another title. While I love the Bulls on paper, and I hate cliches and “It was meant to be” stories, this sets up too perfectly as the series to anoint Bryant the second best player in NBA history. The Lakers get it done in the highest rated NBA Finals in a long time — Lakers 4-3

In no particular order, here are some observations, and musings, from last night’s Lakers-sponsored obliteration of Steve Nash and the Suns.

• Hopefully Doug Collins gets the coaching gig with the Sixers. Not because he is qualified for the role, but because I can’t go through another NBA postseason with somebody’s lips as vapor-locked to someone’s rearend like Collins’ were on Bryant last night.
• Speaking of Kobe, how on EARTH can Phil Jackson make off-hand remarks about Durant getting to the line and Nash carrying the ball when Kobe gets the most overt superstar treatment in the league. Forget the ghost foul calls: just seconds after Kobe was T’d up for mouthing off at an official, the man covering, Grant Hill, was given a technical foul for waving his hand at an official in a “Get out of here!” sort of way. I don’t know if Kobe deserved the technical, but Hill DEFINITELY did not, ESPECIALLY in the postseason. That was purely a reactionary make-up call to please Bryant.
• I’m a Kobe hater - not because I don’t like his game, just because his swagger irritates me (mainly because he backs it up with ridiculous game) - but I’ll be the first to admit that the dude was on like he’s never been on before last night. The buzzer beater at the end of the first quarter was just the beginning for him. If he stays hot, the Lakers will sweep the Suns - you can’t D up a guy with a fadeaway as devastating as Kobe’s.
• Will the Lamar Odom lovefest please end? Mr. Kardashian shows up for ONE game, and he’s got recently-fired (and rightfully so if he believes garbage like this) head coach Byron Scott saying on ESPN that Odom is one of the league’s best players? He’s got range and height and can handle the ball, but he’s apathetic 90 percent of the time he’s on the court, and he’s got no killer instinct. In my opinion, he’s one of the guys that plays for a paycheck. Let’s not proclaim him a deity for one 19-point, 19-rebound night. I could have ripped 19 and scored 19 the way Amare was playing defense last night.
• My man Amare did not deliver last night. At all. He rarely boxed out, refused to step up and be a disruption when a Laker would cut to the hoop, and wasn’t assertive enough on offense. Listen, if your jumper is working, I understand you leaning on it. But his athleticism trumps that of Gasol and Bynum - he should get in the paint and throw some dunks down with authority, if nothing else then to take the wind out of the Lakers’ sails sporadically.
• While Alvin Gentry utilized Robin Lopez effectively - in moderation, but not too tentatively considering it’s the Western Finals - he did little else good coaching-wise. Barbosa, who was on for a change, was given limited minutes, Channing Frye was left on the court WAY too long - let’s face it, he chokes under pressure - and Louis Amundson should never be on the court unless he is paired with Amare or Robin. Maybe I missed Stoudemire considering he was invisible on the defensive end all night, but for a period midway through the game, Louis was the Suns’ 5, and Frye the 4. Do you REALLY think you’re going to slow the Lakers attack with Amundson, who is well overrated - maybe he can perform against the Mavs, but not agains the Lake Show - and Frye as your two big men underneath?
• I still hate Amundson’s pony tail.
• Am I the only one who thought the only reason for Didier Mbenga’s entry into the game was to confuse Amare? With the goggles, the two looked identical, apart from Mbenga being a little beefier.
• Also couldn’t figure out why Phil chose to go to Sasha off the bench. Maybe the Zen Master knew the Lakers would run away in the 3rd quarter, but Vujacic belongs overseas or in the D-League. He’s clueless.
• If Josh Powell were on any other team, he’d be a legit enforcer with heavy minutes off the bench. Whenever he plays limited minutes for the Lakers, you notice his presence. Problem is he’s buried behind Gasol, Bynum and Odom.
• Shannon Brown is athletic. As the TNT broadcasters pointed out, why wouldn’t he do something like that in the dunk contest.
• This was the worst Steve Nash has played this season. He couldn’t get into a groove, dribbled too much - I know he often does, but last night was especially disruptive to the flow of the offense - and for some reason, was often oblivious to how wide open Lopez or Amare would be off the pick n’ roll. If there’s one thing the Lakers had trouble guarding last night, it was the PNR, and Nash needed to capitalize on it more often.
• Jason Richardson is the key for the Suns. If he gets going, they can win this series. If the Suns continue to play Keep the Ball Away from J-Rich, they’ve got no shot.
• However, the Suns could probably win with Goran Dragic playing big minutes if Ron Artest chooses to chuck the ball as much as he did in the second half. As Doug Collins noted over, and over, and over, and over again - as he often does with points - Artest had terrific shot selection in the first half.
• Derek Fisher is the perfect example of one of those guys that you HATE, until he’s on your team. His intangibles are superior, and while he got burned by Westbrook and Deron, he still makes decisions crucial to the Lakers winning games.
• Did I mention Kobe was unstoppable last night? Because Gentry must’ve mentioned the fact that there was nothing the Suns could do four times last night. Listen, the point of a defense is to slow a team. If they’re hitting 65 percent of their shots, one of the reasons is porous defense. It’s not as if the ball had magnetic ties to the hoop - get a hand in someone’s face, that’ll slow ‘em down.
• I’m thisclose to taking back my prediction of the Suns going to the Finals. I’ll give them one more game, and chalk this one up to a well-rested Kobe being the top-10 - and that’s being conservative - all-time player he is.

What’d I miss?