I don't have to do this anymore (my bikes stay warm and toasty over the winter
) but for ultra cold storage:
1. Drain carbs (if you have carbs, otherwise no, cause you'll spend forever looking for the drain screw).
2. Fuel stabilizer/top off tank.
3. Fresh oil, overfilled as much as possible, (condensation in the cases leads to rusty bits, so I just "pickle" the bottom end in oil). You may want to leave yourself a note...
4. Get the tires off the concrete. If you don't have stands, park on plywood or thick cardboard. Tires and frozen concrete is not a happy combo.
5. Pull the battery, store it someplace warm with a tender on it.
6. Remove seat, place in closet. Foam and vinyl don't like prolonged freezing.
7. Plug exhaust (if you have mice).
8. Sit around and bitch until MotoGP comes back on.
JC