I believe PFT.com did a story on the top 100 awhile ago that said,
after being pressured the NFL released how they came up with their top 100.
They give players some sort of sheet and ask them to fill out who they think the top 20 players in the NFL are. And take that list the #1 guys gets 20 points... #2 gets 19 points and etc... and they make the top 100 that way.
And some players have claimed NFL players don't even vote in it... and I think the NFL released info of how many players they had vote in it and it was a pretty small % of the players that voted.
But hey... some how Kuhn got in it one year...