This is the long list. Do this and your bike will last forever.

Remove the spark plugs and put in a teaspoon of motor oil. You're supposed to turn the shaft a few times to coat the cylinder walls, etc, but if you don't have a kick start, or the kill switch design won't crank the engine when in the off position, then you have to keep the plugs out and carefully ground them to the engine head. It's a lot of trouble so I usually skip the cranking step.

Drain the carbs of gas. Don't run them dry because this can suck crap into the tiny parts of the carbs. It's also not good for fuel injection systems either.

I top off the tank with so-called "racing fuel" or "aviation fuel": this is 100 octane gasoline that is non-oxygenated and contains no ethanol. I can buy this very close to my house so I start running the bike with this fuel exclusively when the season is coming to a close anyway (and enjoy the explosive horsepower jump, BTW). I add fuel stabilizer to this. Storing a bike long term with typical oxygenated gas / ethanol-added gas is a risky bet because this fuel degrades quickly.

If the bike is liquid cooled, check the antifreeze. It should not appear cloudy. If it does, remove this fluid and replace it with a fresh mix because antifreeze has critical rust inhibitors in it.

Run the motor hot and plug the intakes and exhausts with clean, dense cotton cloths and put plastic bags over these when the bike cools. You run it hot to remove all the condensation. Some people put a teaspoon of motor oil into the exhausts to inhibit rust in the off season. I don't do this because it can make a mess.

Technically freezing a battery isn't itself a problem, but it can crack its case so remove them and put them inside where its warm. It is true that leaving a battery around will run its charge down over time regardless, so using a battery tender can extend the life of the battery. However this has to be balanced with how much of the electrolyte can stand constant charging. I charge my batteries up once when then come inside and again once before they go out in the bikes in the spring. Some people charge them once a month. YMMV.

Ideally both tires on the bikes should be off the ground. It protects the tires and keeps the steering head bearing free from load. I never do this. YMMV.

Deflate 5-10 PSI ONLY from the tires. Lube the chassis and control cables: don't forget the stand points, levers, pedals and footrests.

Wax all body parts, remove excess but do not rub to a shine. Put vaseline on all exposed ferrous parts, such as the fork tubes. DO NOT let the vaseline touch the fork seals as it will rot them. I tie a ballon or surgical glove tightly to the base of the fork stanchions to prevent the jelly from making contact with the fork seals.

Cover the bike up with a breathable fabric. Canvas is best but an old blanket is fine, too. Don't use a waterproof motorcycle cover or anything like that: This will just trap moisture against the surfaces. Don't store in a damp place.