I know this may not be popular, but I would start with Phil. The return should be decent moving forward and teams like Florida, Nashville, Colorado, Buffalo...(maybe Calgary?) could have interest and have assets we could use.
Next, Leafs have to decide who they are going to continue to build around on D. If it is Phaneuf, then Gardiner goes imo. If it is youth in Gardiner and Rielly, then Phanuef goes as I don't see him as a fit with either.
Bottom 6 is fine, but we need a more two-way, physical top six to go with the Bozaks, Kadri's, (Nylander,) JVR's up front. I don't think this team can build around Phaneuf, Gardiner, Rielly on the backend either. A more physical team should also up the physicality of the above mentioned up front. Each player individually may not be bad on this team, but as a group, they are not compatible. I never thought they were and still don't think they are.