NT - Casey Hampton - $7.07 million
OT - Max Starks - $7.24 million.
LB - James Harrison - $7.360 million
S - Troy Polamalu - $8.595 million
LB - LaMarr Woodley - $10 million
QB - Ben Roethlisberger - $15.80 million
Now obviously there is no cap right now, and depending on what happens with the CBA talks there still may not be one. If they don't decide on a new agreement they could play under old rules with no cap. Regardless though, the Steelers will build their team as if there is one and these players have the highest values on the team right now.
There's no reason to think that any of these guys would be against restructuring their deals to help ease the burden on that particular year. Remember, restructuring doesn't mean they agree on a new contract or get any less money, it just means that they are paid their due money differently during that season. Normally that entails the player getting a big signing bonus for that season and then smaller game checks each week.