Here is the sorta-annual rules to making money by gambling on the NFL playoffs article by Bill Simmons. Some funny and thought provoking stuff. I especially enjoy the one about taking coaches into consideration:

"For instance, six years ago, I took Miami over Buffalo simply because I didn't want to see a spilt-screen shot and know that I gambled on the doofus (Wade Phillips) over the guy who looked like a real coach (Jimmy Johnson). Sounds stupid? It worked. Buffalo doubled Miami's yardage and dominated the time of possession ... yet they still blew the game with four turnovers. Go figure."

http://sports.espn.go.com/espn/page2...immons/050107a