Town were at fellow League Two team Exeter City in the first stage of the competition last month, before they had to head back to St James Park once more just three weeks later.
Hatters came through 3-1 on the day, to earn a tie against a side from the division below, which has certainly captured Jones’ attention.
Speaking about the tie, he said: “It lacked a bit of romance that game (against Exeter) where this one definitely has some.
“There’s a possibility of a so-called upset and the possibility of either side going through to the third round and having a big draw, or getting another favourable draw, a home draw or whatever it is.
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“It’s a great cup competition, beautiful, and to be fair, one of the best rounds is the second round.
“Because there’s so much at stake. It could be that pot of gold, could be that run.
“The second round is as good a round as it is really in terms of desire and wanting to do well, as good as a semi really.”
When recollecting his memories coming up against sides from a lower level in the FA Cup, Jones continued: “I enjoyed them, I love the FA Cup, I really, really love the FA Cup.
“I remember when I was at Brighton, we played Aldershot and we won comfortably on the day (6-2), but we had a good side at Brighton and we did it right.
“I scored for Southend at Woking, so I’ve got good memories, plus I was a non-league player with Merthyr and we drew Leyton Orient and should have beaten them really, but we didn’t.
“So I’ve been on both sides on it. It will be a real good tie and one we’re pleased with, it’s the romance of the cup, because Luton have got a good cup record in FA Cup and what was the JPT and also the Littlewoods Cup when it was before.
“We’ve got a good pedigree, it’s a great game and one we’re looking forward to. It’s a little bit of a respite from the league, so we won’t be looking at the league and thinking right, we’ve made ground on people today, it’s a winner take all game.”