ressurecting a sleeping beast..need help/advice

I agree with most everything cudamark posted but sitting outside for years with no carburetor/air cleaner mounted to keep moisture out something is bound to be stuck or rusted shut. Pull the plugs, squirt ATF in the cylinders and down the intake passages as well. Screw the plugs back in and tape off the carb mounting pad with duct tape. Come back a few days or a week or so later to pull the plugs and re-squirt AFT in the cylinders, then stick the plugs back in again. After letting it soak a while longer, pull the plugs again and with a socket/breaker bar on the damper bolt attempt to rock the motor free. I've actually hooked up a hot battery at this point and bumped the starter to break one free, but it had a carburetor and air cleaner on it and had had the hood closed the whole time (7 years) it had sat. Once it's free, take the tape off the intake and spin it over before you put the plugs back in to get the oil pressure up.

In my cash strapped youth, with only 1/2 mile between the car and home, I think I'd have found a tow strap and a helper. Then after making sure it had aired up rollers on each corner and at least some semblance of brakes, I'd have just yanked it home to work on it. I'm still cash strapped, but these days it would be my pickup, trailer, and wench getting it home.