Higuain has recovered from an ankle injury suffered in the 0-0 draw with Inter last weekend and will lead the line for the Partenopei on Saturday as they bid to crown a promising maiden campaign under Benitez with silverware.
The Spaniard has lifted a trophy with each of his last four clubs but remains insistent that the outcome of the cup final will not define whether or not the season has been a success, while highlighting his two star men as potential match winners.
He said: "Higuain is feeling good, he is training without any problems. We will see how he reacts on the pitch tomorrow. He and Hamsik can make the difference on the pitch, they are a help to their team-mates.
"Winning the Coppa Italia would be important for the growth of Napoli. The season has been very positive with a new formation and new players. It’s pointless to look at Juventus, who have beaten their own points record.
"Tomorrow’s match will not decide the value of the season. The lion’s share of the work has already been done. We really want to win, but in the event of a defeat it wouldn't change my outlook on the season. If we do win it will be even better, but if we don't nothing will change as far as my future is concerned."