This is what I do for my RX-7 every winter:
1) Overinflate the tires... not over the max on the sidewall, but to about 42 psi.
2) Disconnect the battery. If you can remove it and put it on a trickle charger, so much the better.
3) Place Dixie cups with mothballs throughout any enclosed area (including cab, under the hood (I specifically put one in the filter element box), and any other compartments. I write down on a sheet of paper where I put all of them, so I don't miss any.
4) Stuff steel wool in the exhaust pipe, but not too far so you can't easily remove it. You can also put a heavy glass jar over the pipe.
5) Change the oil right before storing it. This removes the acids from the combustion process. You will want to change it again shortly after taking it out.
6) Fill the tank and put stabilizer in it. I always use SeaFoam (available at Fleet Farm).
7) Give the vehicle a complete wash, wax and detail... including a full protectant treatment of the interior.
8) Cover the truck... even if it's only with some old sheets and a tarp. You'd be amazed how much dust will settle on the paint otherwise.
I have never removed plugs or oiled cylinders... I have heard mixed opinions on doing that... even on a rotary which naturally burns oil.
