The Big Ten regular season is nearly in the books and the Big Ten Tournament is just around the corner, so it's time to start thinking about seeds. How are Big Ten seeds determined? Good question. It's not a terribly transaprent process. While the Pac-12 has a rules handbook that sheds some light on how seeds are determined, the Big Ten has no such document available (that I could find). We do know that records against Big Ten opponents, particularly records in Big Ten duals, matter the most and that head-to-head results are very important.