Depends on how long you're storing it. A couple of months at a time you don't need to do much.
A couple of years at a time you need to store it correctly.
I put mine on axle stands and filled the engine full (I mean to the head) with oil.
When I restarted it, I took the spark plugs out, turned it over and let oil pump out of the spark plug holes. This relubed everything internally.
I then drained the oil, filled it with fresh oil, replaced the plugs and kicked her over.
Restarted first shot.