This is an interesting discussion but I don't see how we know enough to advise intelligently. Like: does it turn over; does it run? Most bikes will not lock up in three years, or, in my experience, in some cases, thirty years. So, IF the bike turns over, then you can spritz some oil into the cylinders, and turn it some more to loosen it up. Then you can change the oil and filter. Dump the old gas and put in some new; check all fluids, battery, etc.
IF it runs, then I would suggest (Don't laugh!

) that you run about three tanks of gas with MMO (Marvel Mystery Oil mixed in the gas, (MMO is a lubricating solvent), at the ratio suggested, through the carbs. IE: Ride it. Almost all of the gunk in the carbs will come out. The very last thing I would do is tear into the carbs or anything else until I knew that they were, in fact, clogged. I wouldn't do it because I assumed that "they ought to be."
Reference: I just this spring dug a 1975 Honda CB200 out of a barn that had not been run in 17 years! It has 4700 miles on it. I cleaned it up, turned it over, got a new battery etc, like described above, and gave it the old kick start kick. Well, three, actually. And she ran. Poorly, I admit. But she ran. Then it was three tanks of MMO, and she ran better. A new set of points and plugs and she runs perfectly. It has 6200 miles on it. Carbs have not been messed with except to set the idle and syncronize them (2 carbs).
So, bottom line, "first, do no harm." And, second, "Do the simple stuff first." You can always make a mess of things later.
Take care,
Monte
Edited for spelling. I STILL can't spell :-D
[ This message was edited by: mecscc on 2004-07-16 00:04 ]