Pull the spark plugs and do a little oil down each cylinder, then crank it over manually for a few turns. Use a socket and ratchet on the front crank pulley bolt if you must but if you leave the plugs out you might be able to turn it by hand. I'd buy some fresh gas and put as much of it as you can in the tank, especially if it wasn't full when parked. Check the plugs and make sure they are clean and fresh, if not put some new ones in. Also make sure the oil is new. If it has been sitting a few months just change it as it should be changed after six months even if it hasn't been run. Check for any mouse nests in the air filter box and intake (the heater area might be a good idea as well). After it turns over a few times you should then try to turn it over with the starter a bit to flow some of the oil. Then connect whatever you took off to make sure it didn't start (the fuel oump relay is a good one as no gas will foul the oil) and try to start it.