When I was real anal and worried:
- tires pressurized at 50 psi
- wash wax, detail, leather treatment
- up on dollies to move it if necessary
- fresh oil change
- fill up gas tank and stabil
- no parking brake on
- in neutral
- never start it until spring
- covered exhaust pipe and intake
- battery tender always plugged into it
Now I wash it, spray wax it, change the oil / filters, put a cover on it, don't start / run it and plug in the battery tender once a month for a few days. No difference when I fire it up in the spring.