IRVING, Texas -- On Sunday, Dallas Cowboys owner Jerry Jones said stripping down the team and going through a complete overhaul is impossible in large part because of the salary cap.

If you look at the roster, however, the Cowboys have undergone a slow-rebuild -- if not a one-year overhaul -- the past few years with the idea that they can still make the playoffs, which would fall into Jones’ “compete for a Super Bowl,” credo by definition.

The 8-8 finishes the past three seasons have prevented the Cowboys from making the playoffs, but the roster overhaul has happened and the cleaning up of the cap, as Stephen Jones likes to call it, is in midstream.

The offensive line has been remade since 2011 with only Doug Free remaining. They have invested in three younger cornerbacks, although they have yet to see the payoff in Brandon Carr and Morris Claiborne. They have two younger receivers to build around in Dez Bryant and Terrance Williams.

The rebuilding of the defensive line has to start this offseason, especially if DeMarcus Ware does not return.

The Cowboys have gotten younger. They have seven players under contract for 2014 that will be 30 or older by the time the season starts. Only Tony Romo, Free, Jason Witten and L.P. Ladouceur are guaranteed to be around this season. There are cap questions around Ware and receiver Miles Austin, and quarterback Kyle Orton has to decide whether he wants to continue to play.

Free agent defensive linemen Jason Hatcher (32) and Anthony Spencer (30), and guard Brian Waters (37) will be allowed to test the market and sign elsewhere.

The Cowboys have 27 players signed past 2014 who finished the year on the 53-man roster in 2013. Only 10 have significant financial commitments, including Austin and Ware, who could be gone before this coming season. Players such as Carr and Mackenzy Bernadeau could be part of a recycle in 2015.

Bryant and Tyron Smith stand to see steep pay increases over the next 12-18 months, with their contracts expiring over the next two seasons. Perhaps the same could happen with running back DeMarco Murray, who is in the final year of his deal.

Rebuilding is not a word Jones will use. Reloading does not apply to a team that has one playoff win since 1996.

Maybe retooling is the more apt description.

But will that guarantee anything more than 8-8?