[MiraclePieCo]

First step: fresh gas, preferably non-ethanol ("clear"). If you just want to fire it up quickly, you can run a temporary line out of a gas can. Have some starting fluid handy; if nothing else, it helps you determine if the failure to start is a fuel issue.

And yes, as mikebte said, it will be unbelievably rewarding when that old girl comes back to life!

PS: Engines that have been sitting typically run poorly for awhile - sticky rings, dried gaskets, etc. In my experience, as you drive them the rings free up and they start to run better and better.