I've seen recent (last 2-3 weeks) stories that his three choices would be NYG, HOU or MIA...of course he also recently said he doesn't have a wish list because it is sort of unsaid respect among coaches that you don't go out and publicly campaign for someone else's job.(Like a Kubiak or Coughlin)
I've also seen that it is his number ONE priority to have a relatively established QB in place. Yes, he had some success to some point with no-namers and relative no-namers. But he also recognized how hard it was for him when he was using Maddox and Kordell, and doesn't want to go through it again. Since he is basically the top name in coaching available, he won't have to if he really doesn't want to. Miami would be the most surprising given all aspects involved, although the tough defense might be something he thinks he can build on since they play a 3-4. Or maybe he sees something in Henne. Or maybe he just likes Florida weather in the Fall.
Out of those three, Houston and NYG make more sense given his want of a QB. Especially Houston, which has an explosive offensive and really needs a defensive mind to come in and fix that side of the ball for them. They also have some good talent in defense and might be more suited to switch to a 3-4 than in NYG. Kubiak is also more on the hot seat although he may get another year from what I hear...Coughlin is likely to get another year IMO. The Colts aside, HOU also plays in a weaker division than both the AFC east and NFC east.
Of course, for a month or so the entire Baseball world tried to figure out where Cliff Lee was going between NY and Texas. Some outlets went so far as to analyze tax rates, possible cancer centers in case his child's leukemia came out of remission, the fact his wife hated NY, and even took into account that he loved hunting with guys from the Texas team, and was at one point this fall seen buying a pair of cowboy boots in Texas. Then he went to Philly out of nowhere.
My point is that we can look at where Cowher's kids go to school, or who he is friends with, or what city has the best barber for moustache upkeep, but he could end up in several places not mentioned alot also.
EDIT: I just don't see Cowher coaching Carolina. Yes, he moved there before his wife passed away in his last year with the Steelers and he does have friends there. But that team is a train wreck right now and Andrew Luck is not going to turn them around on his own. Cowher lives 3 hours away from where they play so it's not like he is driving home after practices. He would have to be on an acid trip to go to Dallas and deal with Jerry Jones, who is not going to give him the autonomy he would want.
