One major reason Nebraska might well be "Kicker and Punter U" is that the Huskers, unlike many programs, have traditionally given scholarships to punters and kickers and sometimes multiple ones in the same season. This is contrary to many schools who get walk ons to punt, kick, hold, etc.
I personally believe the most important scholarships are the following, in order of importance:
1 - 2. Quarterback
3. Punter
4. Field goal kicker
5. Kick off kicker
6. Punt returns
7-9. RB
10-17 OL
18-24. DL
25-29. LB
30-34 Secondary
35-42 Receivers
Repeat as necessary until 85 are used up.