Here's how it works: Taylor and Jim Bob each picked 10 celebrities they think might die in 2008. If one of their selected celebs bites the big one, they will get points based on their age subracted from 100. 
(EX: Britney Spears is 26. 100-26 = 74 pts.)
At the end of the year, whoever has the most points wins. It's that simple, folks.