I'll struggle to find time to test it out, so could someone help me and test it, and tell me the results, performances, etc?:)
The players needed for each position are as follows:
GK- Standard keeper. think Hart, Buffon etc
FBs- Gotta have good pace, acceleration, stamina, tackling etc. Needs to be physically good. Think Baines, Lahm etc
CB- Standard CB. think Kompany, Terry, etc
BPD- Needs to be good on the ball as well as off it, good composure, decisions, passing on top of the standard CB attributes. Think Hummels etc
DLP- The starter of most of the counters, needs to be brilliant on the ball, good decisions, passing are vital, on top of being competent at defending. Think Pirlo, Alonso, etc
BBM- The heart of the team, needs brilliant stamina, good strength would be helpful, good passing, and long shots, as well as all the normal long shots stats. Think of Yaya Toure, Fellaini etc
CM- The CM attack will pick the ball up from deep and run with it, needs to have good passing, long shots, and decisions. Pace would be nice but isn't crucial. They will arrive late in the box so good finishing is important. Think Lampard, Gerrard etc
IFs- The biggest threat on the counter, they cut inside and attack the box and shoot, pass or attack the byline and cross to the CF. Need to have bags of pace, good decisions, finshing and the other IF stats. They also swap wings. Think Ronaldo, Bale, Di Maria etc
CF- The monster up front, will need to be big, good in the air, good touch, good at finishing, good positioning etc. Think Cavani, Falcao etc
REMEMBER: Don't just use the counter strategy all the time, even Mourinho has games where he uses the attacking strategy. Switch between the attacking and counter when you think it is suitable.
Enjoy the tactic, don't forget to tell me how you found it.