I've got a 92 AWD, and it sat since 2003 till this passed April, not cranked once. I parked it out of aggravation and desperation, and had given up on the car, so no I didn't do any prep work before I parked. Had some notions to just crush it.
I got it out this passed April, because I needed a car and this thing was the quickest way I could get one if I could get it running.
First thing I did was drop the tank, not just drain it, and clean it out by hand. I tried my best to use a couple bottles of rubbing alcohol to clean it (their's probably something better). I changed the oil and filter, spark plugs, wires, and I also poured oil down over the whole top of the head with the valve cover off, in hope of getting the top end at least a little coated with oil.
That's pretty much all I did preliminarily before starting it. After trying to start it, I went through a several month long troubleshooting episode trying to get it actually RUNNING, but everything worked out in the end after replacing the ECU.
I now drive the car daily. The motor is perfect, wish I could say the same for the rest of the drivetrain...
~Zach