Winter Bike Storage website.....
 

Some good advice here:

http://www.clarity.net/~adam/winter-storage.html

Personally - I'll be emptying the fuel system as well to change the filter (as well as draining the carb bowls) BUT
I will be sticking my long-suffering Duke in a Vacc Bag.....

http://www.vac-bags.co.uk/

Bringing Batteries indoors if your garage is not heated has been mentioned before as a good idea to reduce deposits from freezing.

Personally - I also bring my seats indoors as well (if I can get away with it) :D

Good luck - Frank

Seems to me after reading various articles and threads that all you really need is a BIG poly bag and some dessicant granules. Now off to find said granules on the net.........

yep - in essence thats all it is - I think vaccbags also sell bags of desicant as well.

I just like to support a local company !