With the Panthers still 4 players over the maximum of 75 allowed after the first cut down, I’m going to predict the following additional cuts:

DL – Gary Gibson
FB – Marlion Jackson
LB – Phillippe Gardent
T – Bobby Harris

This is just a guess based on how much (or little) I’ve seen these players in the preseason and the depth at the position they play. There are a few others that are just as good candidates but I kept them on because they were local guys (like WR Josh Davis). Considering how poorly I predicted the Panthers draft picks, all four of these guys could make the cut. Getting picked by me to get cut may be just the boost they needed! The next cut to 53 will be the tough one.

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Practice Squad defined in Wikipedia (in case you were wondering)

Each NFL team may keep up to eight members on their "practice squad" in addition to their 53-member main roster. They consist mostly of rookies who were cut in training camps and borderline NFL-caliber players. Both rookies and young veterans are eligible for the practice squad. However, a player cannot participate on the practice squad for more than two seasons. Practice squad players practice alongside regular roster players during the week; however they are not allowed to play in actual games. They are paid considerably less than active squad players ($4700 per week or $80,000 per season, in comparison to the NFL minimum rookie salary of $225,000). They are also ineligible for many fringe benefits such as service time, pensions, and the like. They hope to be promoted to the active roster either by their current team, or by another team who is scouting them. They retain free agent status and may sign with any team they wish without compensation to the original team. Many are former college players living in the surrounding area and the vast majority of them are forced to take other jobs to help support themselves during the season and off-season. In fact, the current term evolved from the term "taxi squad", referring to the job that many scout team players held in order to supplement their income.