My current rig sat for 3-4 years before I bought it. What I did... drain any fuel out of the tank, fresh fuel with SeaFoam treatment, new plugs, wires, distributor cap, rotor. got it running enough to warm up the oil, did an oil change. Keep an I on the oil, if it gets dark really fast, change it again. After 50 - 100 miles chang oil in the differentials and tranny. Sucked brake fluid out of resivoir, pumped new fluid through all the lines. New fuel filter.
and then...
drive it like you stole it