A frantic Christmas period saw the Cherries play three games in eight days, including trips to Arsenal and Leicester City.
As a result, Howe stated that he is looking at giving game-time to some players who need it, but will not disrespect the competition as he seeks to guide the club to the fourth round.
"For us we want to create more moments and more memories for our supporters and the trip to St. Andrews is our next game, so that's huge in itself.
"We're desperate to progress and we're desperate to win, we have rotated squads in previous years and our record has been good.
"There may be a couple of changes but the team will have enough quality in it to put in a performance. The philosophy won't change and we'll look at giving some game-time to others as we have to manage the squad well at this period of the year."
The likes of Yann Kermorgant and Lee Tomlin impressed on the day and Howe admitted the players have given him food for thought ahead of the third round tie in the Midlands.
He continued: "Games are very important to keep the lads fresh - training is one thing but an 11 v 11 game is vital to ensure the lads are ready when the time comes.
"Regardless of where they're playing, the squad's attitude has been the same and that's a hallmark of the squad. The experienced players put in a good shift.
"There were some really good displays from some of the young guys too like Baily Cargill, Matt Butcher and Jordan Lee. So we'll take that into consideration but we always want to do well in the cup."