First thing you want to do is top off the fuel tank and add the recommended amount of fuel stabilizing additive. 

If you have the ability to turn off the fuel supply, run the carbs out of fuel. 

If you cannot turn off the fuel, just run the motor for a few moments to make sure the additive got into the carbs.

Next you might want to fog the cylinders. You can get the fogging stuff at your local dealer or motorcycle/marine store.

Remove the air filter and disable the motor from firing. Then spray it directly into the intake while cranking the motor.

Do be generous with the stuff but not so much that it comes out of the exhaust pipes.

(When you start your bike in the spring, it might smoke a little. This will burn off after a short time)

After that is all done place the bike on some carpet pieces if the bike is on cement floor.

The lime in the concrete will eventually cause the tires to dry out where the concrete made contact with them.

If you can, it is best to lift the weight off the suspension.

The springs can have a memory and will tend to cause premature sagging.

Cover the bike with a twin size sheet.

Covering with a full cover can cause the bike to sweat when the temperature changes in the garage or shed.

If you have the need to cover with a bike cover, place a drop light with a 60 watt light bulb under it on the floor.

This will help eliminate condensation.

Make sure the bulb isn’t touching anything combustible or nothing is dripping on it.

This could ruin your day.

Remove the battery and store it in a basement or some warmer area.

You can put a battery maintainer on it as well. If your battery has water in it, check it from time to time.

If you ride your bike in the winter like I do, just make sure that you add the fuel additive and bring it home with a full tank.

Always check your tire air pressure.

The cold temperature changes the air pressure more than in the warmer temperatures.

If you need to start your bike, run it for at least 5 minutes or until the fan comes on

(if you have a liquid cooled motor). This will eliminate the condensation in your pipes.