Todd Payten sees no issue with Penrith resting 11 of their starters ahead of the final-round clash in Townsville on Saturday and says he would do the same if in a similar position.
Payten's third-placed side are playing for a home final after Melbourne fell to Parramatta on Thursday and will lock in two in Townsville if second-placed Cronulla lose to Newcastle on Sunday.
The Cowboys must beat minor premiers Penrith to go level on 36 points with the Sharks and will pinch second spot and a home final against them on for-and-against if they fall to the Knights.
Payten's team is heavily favoured to see-off Penrith in front of a sold out Queensland Country Bank Stadium before they enter their first finals series since 2017.
Panthers coach Ivan Cleary is resting Dylan Edwards, Brian To'o, Stephen Crichton, Izack Tago, Taylan May, Jarome Luai, Moses Leota, James Fisher-Harris, Viliame Kikau and Isaah Yeo for the clash.
Api Koroisau (ankle) and Spencer Leniu (shoulder) are also out of the side.
The Cowboys coach says he has no feelings either way about the opposition's lineup but wants a well-disciplined display from his team.
"I would absolutely do the same if I'm Penrith," Payten said on resting players.
"They've got a six-day turn into a big semi-final.
"Travelling up here, conditions, all that sort of stuff factor into it and they've earned the right to do what they want.
"From our point of view, it's about building our game moving into September ... we're not taking them lightly. We've got a job to do."
Regular five-eighth Tom Dearden has been named in the reserves after missing last week's clash with South Sydney due to a ruptured testicle and will be a game-day decision on his inclusion.
Dearden trained on Tuesday and Friday and if there's any doubt on his fitness on Saturday he will be rested, Payten said.
