"Telling players they are not involved is without doubt the worst part of cup final week," said Ferguson.
"There is no easy way to do it but I always make sure I tell them in private beforehand. I don't just read the team out, or pin it on a noticeboard and run away.
"I had that experience myself as a player and it is not the right way to go about things. I can't escape the fact that there could be someone who has played a really important part in our cup run that I have to leave out.
"But at least it is some consolation if you are on the bench. We have a squad of 19 players and three will not be involved at all. That is the hardest thing, sitting there with your suit on knowing they will not even take part."