As a seller or listing agent in today's market, you must prepare for low offers. I think you first need to understand why a buyer would submit a lower offer. The main reason is affordability, which is at all-time lows due to a rate spike. So, don't take it personally when a lower offer comes your way; understand why and use this strategy to help this potential buyer afford your home without giving away the farm.
The key is payment, and a buyer's goal is to achieve the lowest payment to obtain the loan the lender has qualified for them.
These videos I've put together show the Seller Buy Down strategy I use to help the agents and sellers I work with achieving the payment the buyer needs, but at two-thirds, the cost of a lower ball is on a seller's net.