Lots of suggestions on that topic, you'll go crazy if you try to follow them all! Here's mine (worth at least what it costs)
If the oil is not fresh, change it. No sense leaving old oil in there to form varnish and so on.
Remove the spark plugs and dose each cylinder with oil. Ordinary motor oil will do, but "fogging" oil (available at most marine supply stores) is even better. Spin the engine with the starter (plugs still out) to spread the oil around, then dose it again for good measure. Reinstall the plugs loosely (just a few turns by hand) and leave the wires off.
Optionally, plug or tape all the openings, like intakes, exhaust, etc. Just a clean shop rag stuffed into the hole will do; or tape a baggie over the air filters if they are on the engine.
If there is a lot of dirt in the area, throwing a plastic sheet or some old towels over the top is probably a good idea, just to keep it cleaner.
When you go to fire it up, remove the plugs and spin it with the starter until the oil pressure comes up. That will help clean any excess oil out of the cylinders, plus get the bottom end all lubed up.