Part of the memories about summers as a kid was millers (moths) flying around light and bumping into the screens at night. There are some moths that are beautiful even being mistaken for butterflies. And then there's the flip side: the pest, miller moths.
I'm copying this article straight from Clemson University and the USDA because it says it all. Well, it says it all except "UGG" which is what I'm saying.
The easiest way to control cutworms is to pick them up and throw them out to birds to eat or dispose of them in some way. These larvae are quite large and light colored so they are easy to see if you happen to be crawling through your garden. They are most fond of overwintering under broadleaf weeds in your garden....so weeding your garden thoroughly in Fall is a good deterrent.
If you've had problems with cutworms in the past, you may want to grow broccoli and cauliflowers indoors to transplant rather than direct seed in the garden. When it's time to plant out into the garden, a small collar around the stem of the plant is all it takes. Saving all those empty toilet rolls is the most common collar, although plastic collars cut from water bottles or yogurt containers are also popular. Simple Dixie cups with the bottom cut out works well. Why do collars work? The cutworm doesn't just start eating at one end of the stem and eat through...it wraps itself around the stem and then chews. All you have to do is keep it from wrapping around the stem and your plant is safe.
If, alas, you go out and find some plants decapitated, take a moment to look through the top inch or so of soil around the plant. You should find a nice fat cutworm resting from its big meal. Pick it out so that at least that cutworm won't be a threat to the neighboring plants.
A video from Oklahoma on controlling cutworms: http://www.youtube.com/watch?v=v1T3wUp1AwE
Photocredit: Clemson University - USDA Cooperative Extension Slide Series