It's actually a bit different.
In round one, all teams outside the Premiership are included, and they are divided into two groups of 36 on a north/south regional basis, with half of the teams seeded, based on the previous season's league positions - all the teams from the previous season in the Championship, plus the top 12 from Coca Cola 1.
(Please don't ask what happens if all the seeded teams are in the same geographical group
)
The 12 Premiership clubs not involved in European competitions join in in round 2, along with the 36 winners from the first round. These ties are divided into 2 groups, seeded and non-seeded. The 12 Premiership teams are seeded, along with the highest placed 12 from the winners of round 1.
(I'm not sure if this means the highest placed 12 left in
)
The Premiership teams competing in European competitions get byes until the third round, when they join the 24 teams left in the competition. The draws from here on are unseeded.
For all these ties, the draw is made like in the FA cup, and the first team drawn out play at home.
But in the semi-finals, 2 legs are played, with the aggregate winner of each tie reaching the final, still to played at the Millennium Stadium in Cardiff this season.
