Definitely change the oil with fresh. Old oil will be contaminated, acidic, and corrosive from running it. You can add a bit of oil in spark plug holes and turn engine by hand.
Top off fuel or completely drain fuel and slosh around some 2-stroke oil with a little gas to coat the tank, leave cap open awhile to let the gas evaporate. (even better keep the tank indoors, if not the bike)
You can use a stabilizer and run the bike a short while if leaving tank topped off. I think either way of doing it I would drain the carb bowls.
I stuff the airbox inlets with a shop rag to prevent moisture from getting in.
Keep the bike on the centerstand and something (layers of cardboard) under front wheel and keep tire pressure at max. Also rotate the tire every few weeks to prevent a flat spot. You can also wrap the tire itself with garbage bag, which some do but I don't bother and need a new rear tire in spring anyway.
Cover the mufflers with a plastic bread bag or something, and rubberband.
Clean the bike and use wd-40 wiped on as many bolts and engine surface that you can reach for a protective coating.
Battery out, of course. Keep it inside and charged.