Same.
I'll even offer a larger base salary to avoid incentives altogether because I don't want to be worried about possible future outcomes, salary is just a hard fact.
The only time I will consider incentives is if I know for a fact the player will not be seeing the field, or if the player is constantly injured. Although I tend to let players with injuries problems walk no matter how talented. ie. I let Jullius Peppers walk, am letting Tommie Harris walk at the end of the season and am going to let Kellen Winslow walk when his contract expires.