There remain concerns about the fitness of defender Huth, who suffered a knee injury in the victory against Arsenal and winger Etherington has also been struggling to recover from a torn hamstring ahead of Saturday's Wembley showpiece.
Huth has returned to the training ground and is having sugar injections in a bid to speed up his recovery after brief treatment in Spain. Pulis said: "They are going along nice and steady at the moment and doing light training. We will give them right up until the game. It will be a last-minute call."
He added: "They will have fitness tests and then I will speak to the medical team. We will decide whether it is worth the chance or it is too risky.
"The two of them are desperate to play. We are desperate for them to play but it is just whether it is right for the team.
"My most difficult selection decision? Yes it is in respect of it being such a big game. It is important we get it right for the club and the team."
With City securing a top-four finish by beating Tottenham on Tuesday night, Stoke will play in the Europa League next season no matter the result on Saturday.
Pulis added: "You would not of dreamed of it a few years ago - Stoke in an FA Cup final, perhaps finishing in the top 10 of the Premier League and being in Europe. It is a bit special."
Source: PA
Source: PA