I'm going to start with the West because I feel like the East is a little more difficult to sort out:
1. Golden State (70-12) - like
@Ruggeder said, duh
2. Houston (57-25) - I feel like either OKC or Houston is going to finish in this spot, and while I think OKC has more top-end talent, Houston gets the nod because I don't think it will take them as long to integrate everyone
3. San Antonio (56-26) - the Spurs are going to continue to do what they do in the regular season: win
4. Oklahoma City (54-28) - I'm a fan of what they did in the off-season, but it will take them a couple of months to get it figured out. If they stay healthy, it's the toughest 2nd round opponent the Warriors have ever had
5. Minnesota (48-34) - this is where it gets tricky. I LOVE the team they've put together. The bench is a little suspect, but that starting five is going to be a really tough out. Vets like Taj and Jimmy are going to help KAT and Wiggins out a ton
6. Denver (46-36) - maybe I'm crazy, but there's a vibe about this team that's hard to ignore. I don't know how they'll be defensively, but they are going to SCORE. And they're going to run. And the advantage of altitude should be a factor again
7. Portland (45-37) - Lillard, McCollum and Nurk are a good enough core to get them here, but man, the wings are suspect. They're frisky, but that's about it
8. Memphis (44-38) - I trust Mike Conley and Marc Gasol more than I do Blake Griffin and DeAndre Jordan. Really the only reason I put them here
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9. LA Clippers (42-40) - this is such a weird team to figure out. They could be solid defensively, but the shooting is a serious question mark. Any finish between 5 and 12 wouldn't surprise me
10. Utah (41-41) - another team with questionable wings. Like the Clippers, anything between 5 and 12 is possible
11. New Orleans (37-45) - I so want this team to figure it out. They've got so much talent, but the fit just flat out isn't good. If they could figure out a way to put a couple of knock down shooters next to AD and Boogie, I think they would be so much better off
12. Dallas (35-47) - this is a weird one because I think they're an easy playoff team in the East with Dirk, DSJ, Wes and Barnes. In the West though? I just can't see them cracking the top-8
13. Sacramento (32-50) - are George Hill and Z-Bo going to play enough to play this team out of the bottom five? That's the main question here
14. LA Lakers (29-53) - sorry, not buying it. Lonzo may be good, but I honestly think Lopez is just taking time away from Zubac who would fit much better with this group. We'll see what happens, but they definitely aren't making the playoffs
15. Phoenix (26-56) - they're two years away from being two years away
The East I need to think on a little more.