There are several threads here on this subject if you do a search.
I store most of my handhelds in my basement for the winter. I run them totally dry, then make sure they are clean and put 'em away. I take the battery out of my ZTR and store it inside where it's warm. I wash and clean everything on it, change the oil and filter etc., and park it in the back of my shop, and move the snow removal stuff up front.
I forgot to add that I fill all my gas tanks on anything that is stored in the shop with clean fresh fuel, and add Sta-Bil to it, the run long enough to make sure that the Sta-Bil gets circulated throughout the carbs.