Seriously! I thought FBGs (paid content) was above this, but apparently not. Seriously, there is never a reason to take a kicker before the last round. Any other advice is fantasy blasphemy. There's a whole subs article here on how to prioritize TE, Defense, and Kicker in the late rounds.
http://subscribers.footballguys.com/apps/faceoff.php?yr=2012&id=Endgamex
The scenario: You have 4 rounds left. 2 kickers off the board, 11 defenses, etc. etc. How do you order your last four picks?
The wall of shame:
Andy Hicks - I'm going to take Tight End first, then kicker, then Defense and then wide receiver. (Thus Kicker in 3rd to last round).
Pasquino - Next I would take the best wide receiver on the board and then go kicker then defense. (Thus 2nd to last round).
Tremblay - if I'm drawing a blank for good ideas among the remaining wide receivers and tight ends, that's when I'll pick a kicker or a defense. I'd probably take a kicker first in this instance since I'd expect more kickers than defenses to be drafted between now and my next pick.
Wimer - because more quality is available at kicker and there is no pressure to take your defense with 11 already off the board, try to maximize your fantasy points by going kicker before D.
These are fantasy "experts" for which I pay $30 per year who are advocating me jumping on a "stud/elite/top tier" kicker before the last round. This is bogus. There is no way to predict who will be an upper tier kicker, and even if you could, the difference is minimal per game. All you need is a healthy kicker on a team that isn't incredibly terrible. Why would you ever jump on the first 3-5 Kickers, and relegate yourself to choosing from average/below-average defenses after 12+ are off the board? You can actually play matchups with defenses, not with kickers.
FBGs staffers actually advocating kickers.... what has the world come to? There is no reason to ever take a kicker before the absolute last round of the draft.