Fletcher misses out for a third successive match since being struck down by illness just days before Christmas.
Elsewhere, Owls boss Garry Monk has made three changes to his starting 11 after the 3-2 defeat at Stoke City on Boxing Day.
Sam Winnall has been selected in attack for his first Championship start since Hull City on October 1, while there also starts for Jacob Murphy and Sam Hutchinson.
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Massimo Luongo is ruled out with the head injury he suffered in the second half of the clash at the bet365 Stadium while strikers Atdhe Nuhiu and Jordan Rhodes have dropped to the bench.
Our Wednesday reporter Dom Howson believes the home side will start with a 4-2-3-1 formation, ‘with Murphy and Harris on the flanks and Reach supporting Winnall in attack’.
On Twitter, Owls supporters have been having their say on today’s line-up.
@MarrisonMarro Borner should be starting for me. Pleased for Winnall - got to take his chance. Personally would have played Rhodes alongside him. Come on #SWFC
@lewsouthy One bad result and we revert back to one up front? Don't get that at all. On a positive note, nice to see Winnall start. Would love to see what he could do with a run of games. Bet he's not started more than three consecutive matches for us since we signed him. #swfc
@StevieG0v0 I hope we haven’t seen the last of Westwood and I hope there isn’t more to this illness
@TheThinker90 Don’t think that’s a good move with Winnall on his own, would have played Rhodes with him, not confident with that line up #SWFC
@jfagej #swfc How does Winnall get a game ahead of Rhodes? Hope to be proved wrong but set up for a 0-0 from the start
@dannyswfc Happy to be proven wrong but don’t think Winnall up front on his own will work. #swfc
@johnada75157425 How's that starting 11 negative? Winnall, Reach, Harris, Murphy, Bannan all attack-minded players #swfc
@ShaunHammonds1 Three goals conceded against Stoke and Borner doesn’t start. Why????