When the Houston Rockets elected to amnesty Luis Scola, it was an unmistakable sign that they still believed they could land Dwight Howard. According to ESPN, a new trade offer for the League’s best center is being put together by the Rockets’ braintrust: “The Houston Rockets have reconstructed their trade proposal to the Orlando Magic for superstar center Dwight Howard, vowing to take back even more long-term salary from the Magic than before in hopes of convincing Orlando to consent to trade Howard directly to Houston, according to sources briefed on the trade talks. Sources said that the Rockets, should they go ahead with their widely reported plans to release starting power forward Luis Scola via the NBA’s amnesty clause, are prepared to absorb the contracts of Jason Richardson, Glen Davis and Chris Duhon — in addition to sending Orlando multiple future first-round picks and recent draftees — to give the Magic an opportunity to wipe their payroll virtually clean for their post-Howard rebuilding effort. Rockets general manager Daryl Morey is feverishly trying to construct a trade that will allow the Rockets to take back, in addition to Howard, some combination of Richardson, Davis, Duhon and Hedo Turkoglu. The Rockets believe that, with Scola’s three remaining seasons valued at roughly $21 million off the books, that they can create the requisite cap space to do so. [...] Rockets officials, though, remain steadfast in their belief that, even if the Bulls decline to match on Asik, that they’ll be able to absorb at least three of the four aforementioned Magic role players: Richardson, Davis, Duhon and Turkoglu. Sources say that the Rockets would have to send Kevin Martin, Patrick Patterson, Marcus Morris and Chandler Parsons to the Magic from their current roster to make the salary-cap math work, as well the draft rights to Jeremy Lamb, Royce White and Terrence Jones, all selected in last month’s first round. The Rockets, in addition, would also have to waive a handful of players with non-guaranteed contracts (Shaun Livingston, Courtney Fortson, Josh Harrellson, Jerome Jordan, Jon Leuer, Diamon Simpson and Greg Smith) to clear sufficient cap space. But Houston, sources say, is also offering multiple first-round picks to the Magic, including a potential lottery pick acquired this week from Toronto in the Kyle Lowry deal. Future picks are known to hold great appeal to new Magic general manager Rob Hennigan and no team in the recent running for Howard — Brooklyn and the Los Angeles Lakers are the other two top suitors — has a first-rounder of that caliber to send to Orlando.”