I dip mine in bee's wax... Seriously, the minimum is clean the bike, fill the tank, change the oil, trinkle charge the battery indoors, oil the chain real good, plug up the exhaust outlets, and check the tire pressures (I go max pressures for the Winter). No tire should ever go below 26psi. That will damage the tire if it has weight on it. I do use the Stabil, but probably only because I bought some and it will last me 10 years. Running the engine in the Winter for a few minutes will most likely trap more moisture inside the engine, or just move the moisture around. If you run it long enough to evaporate all moisture out, that's ok. But it has to get really warm for a good length of time. And that's hard to do. Note: do not mess with plastic parts when they are frozen. Like side covers over batteries. They will break easily. edit: argh, what NinjaNick said... reducing the tire pressures is ok if it's up on stands. No harm done. Please note that some people have found out the hard way that race compound tires don't like to be frozen.