"I think when we lost to Burnley last season it was probably our lowest point," said Benitez.
"We were in a bad situation in the Premiership at the time, and afterwards people were talking badly about us.
"Looking back at what happened last season, maybe I would make the same decision again but change one or two things.
"You must remember we were trying to look after all our players at the time. I said afterwards we must consider the bigger picture and by the end of the season it was better for us.
"I promise you we picked a team to win that night, but we needed to control our squad.
"The difference now is the squad is stronger. We can make changes and the team is still strong.
"I know the FA Cup is a very important competition and it's a trophy we want to win.
"Last year we had to consider different priorities. This year is a new situation and at this moment the FA Cup is as big a priority for us as the other competitions. For this weekend, it's our number one priority.
"We can think about the Premiership after this game. If we are still in the competition in February and March, then we can worry about fixture problems. I hope so.
"Players like Steven Gerrard and Jamie Carragher will be playing for us in the competition this year. Last year we used a good team, but maybe we made some mistakes.
"But sometimes you can use a better team and still lose. Look at the match against Crystal Palace in the Carling Cup. It was stronger than the side which helped take us to the final last season, but we lost.
"In England, the smaller clubs are always dangerous against the Premiership sides."