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Finally, the regular season is over and the NBA Playoffs are set. Everybody knows that they’re way too long (let’s shorten each series to a best of three!), but with all these games over the next couple of months, there are going to be some exciting finishes. Let’s take a look at the keys to each first round matchup:

EASTERN CONFERENCE

#1 Detroit vs. #8 Orlando (Pistons won the season series, 4-0)
No Ben Wallace? No problem. The Pistons have done just fine without Wallace, taking advantage of the Sixers decision to buyout Chris Webber’s contract. Meanwhile, Dwight Howard has taken advantage of the Pistons’ lack of interior defense, posting 21/14 in four losses. Expect a big series from Howard, but the Pistons are better at every other position, and should win in four or five games.

#4 Miami vs. #5 Chicago (Bulls, 3-1)
The Bulls blew a great opportunity to wrap up the #2 seed and a relatively easy road to the Eastern Conference Finals by losing at New Jersey last night. Now they’ll have to go through Miami and (probably) Detroit to get there. This series depends on the health of Dwyane Wade. Which guy is going to show up – the 25+ point Wade that we saw most of the season or the 15-point version we’ve seen in April? If he’s truly back, then we’ll see if Ben Wallace is worth the money, because the Bulls will have to keep Shaq under control to advance. This series is the most compelling in the East, and the Bulls should have the youth and health to get by the defending champs. Besides, since they have the better regular season record, they have home court advantage.

#2 Cleveland vs. #7 Washington (Cavs, 2-1)
LeBron James and Gilbert Arenas treated us to a great series last season, but the Wizards have limped into the postseason after losing their star. This series should be over quickly.

#3 Toronto vs. #6 New Jersey (season series tied, 2-2)
This is the other compelling series in the East. The Nets have all the stars – Jason Kidd, Vince Carter and Richard Jefferson – to make a deep run, but the upstart Raptors are coming off their best season in years and Chris Bosh leads a balanced team. With their experience, the Nets probably should win this series, but the Raptors are dangerous.

WESTERN CONFERENCE

#1 Dallas vs. #Golden State (Warriors, 3-0)
That’s not a typo. Golden State has beaten Dallas five straight times and won six of the last seven, so they have the juice to win a game or two in this series. Hell, if the Mavs aren’t focused, it could go to a Game 7, but it’s doubtful that it will get that far. The series pits both coaches against their former teams – Don Nelson used to coach the Mavs and Avery Johnson played point for Golden State – so these teams know each other very well. Don’t be surprised if things get chippy.

#4 Utah vs. #5 Houston (Jazz, 3-1)
Houston had the better regular season record, so they will host Game 7 if it comes to that. This series pits two hard-working, defensive teams and should be a knock down, drag out fight. With a healthy Tracy McGrady and Yao Ming, the Rockets hold a slight advantage. Either team could give the Mavs a good run in the second round, but this series might take too much out of the winner.

#2 Phoenix vs. #7 Los Angeles Lakers (Suns, 3-1)
The Lakers took the Suns to a seventh game last year, but these Lakers just don’t look as good. Oh, and last year, the Suns didn’t have Amare Stoudemire, either. The guy has been on an absolute tear, averaging 20/10 after sitting out much of last season due to a knee injury. The Suns should win this series in five, allowing for one of those games where Kobe takes the Lakers on his back and wills them to a victory.

#3 San Antonio vs. #6 Denver (Spurs, 2-1)
This series will be a contrast in styles. On one hand, you have the Nuggets who want to push the ball with Allen Iverson and Carmelo Anthony, and on the other, you have the Spurs who play a deliberate, grind-it-out game. Defense usually wins in the playoffs, so the Spurs have the advantage. Still, it will be fun to watch Iverson play his first playoff game as a Nugget.

The action tips off this weekend with four games on Saturday (ESPN & ABC) and four games on Sunday (TNT & ABC).

The NBA regular season is coming to a close tonight, but the playoff picture still isn’t completely clear. Here’s what we know:

EASTERN CONFERENCE

Detroit is the #1 seed. In the first round, they’ll play either the Wizards or the Magic, depending on what happens tonight. (Right now, Orlando is in the #8 slot, but could move up to #7 with a win over the Heat and a Wizards loss.)

Either the Bulls (who play the Wizards) or the Cavs (who play the Bucks) will be the #2 seed. The other team will be the #5 seed. The two teams are currently tied, but the Bulls hold the tiebreaker (a better division record). The Cavs need a win and Bulls loss to claim the #2 seed.

Toronto is the #3 seed and will play either the Nets or the Wizards in the first round. The Nets hold the tiebreaker, so if they beat the Bulls tonight, they’ll get the #6 seed.

Miami is the #4 seed. They’ll play either the Bulls or the Cavs, but won’t have home court advantage. (A lot of people – including me – wrote the Heat off after Dwyane Wade’s injury. What they’ve done since then has been pretty remarkable.)

No matter what happens tonight, Detroit should have a very interesting matchup in the second round against the Heat, Bulls or Cavs. The Pistons are the favorites to come out of the East, but Chicago, Miami or Cleveland could make a run. Toronto is the dark horse.

WESTERN CONFERENCE

Dallas has wrapped up the #1 seed. They’ll play the Warriors, Lakers or Clippers. If the Warriors win, they’re in. If they lose and the Clippers win, the Clippers are in since they hold the division tiebreaker. If there were a three-way tie (including the Lakers), the Lakers and Clippers would be in since they have better head-to-head records than the Warriors. Golden State plays in Portland tonight while the Clippers have the Hornets at home.

The #2-seeded Suns will play either the Lakers or the Warriors. If the Lakers lose and the Warriors win, Golden State will get the #7 seed.

San Antonio is the #3 seed and will play the #6-seeded Nuggets.

Utah is the #4 seed, but will surrender home court to the #5-seeded Rockets.

As usual, the playoffs in the West are far more intriguing than those in the East. (That’s what happens when five of the league’s top six teams are in one conference.) Dallas should be tested by the winner of the grueling Utah/Houston series, while the Suns/Spurs second round matchup promises to be a clash of styles.

As much as I’d like to see a Mavs/Suns matchup in the Western Conference Finals, the Spurs are a very dangerous team. In the end, I think the #1 seeds will prevail in both conferences and we’ll see a Mavs/Pistons final, with the Mavs winning the title.

It’s tough to bet against the Spurs though.

NBA official Joey Crawford has been suspended by the league for his actions during the Mavs/Spurs game the other night. He gave two technicals to Tim Duncan, who was sitting on the bench at the time, resulting in Duncan’s ejection.

Here’s some footage from You Tube:

After the game, the usually stoic Duncan commented in the locker room:

I understand that Crawford felt that Duncan was showing him up on the bench – and he was – but he’s got to have a thicker skin in that situation. This type of disrespect for the officials runs rampant in most professional sports and especially the NBA. Duncan’s laughing showed a lack of respect for Crawford’s judgment and authority, but Crawford needs to check his ego at the arena door. He made his point by giving him the first technical, but crossed the line when he ejected Duncan from the game. For his part, Duncan shouldn’t have been surprised that he got a second technical; he laughed harder after the first technical, and that earned him technical #2.

Duncan also said that Crawford challenged him to a fight:

“He looked at me and said, ‘Do you want to fight? Do you want to fight?”‘ Duncan said. “If he wants to fight, we can fight. I don’t have any problem with him, but we can do it if he wants to. I have no reason why in the middle of a game he would yell at me, ‘Do you want to fight?”‘

If that’s the case, Crawford has really gone off the deep end. Duncan has the reputation for being one of the classiest players in the league, so the fact that he’s involved in something like this is a bit of a mystery.