I’ll agree with most things above from others, and disagree with a few.
Change your oil. Acidic oil is a thing. I agree most people never experience the eventual results of pitted bearings and such that happen when acidic oil is left in an engine to sit for months at a time because they seldom keep a bike that long, but it is a thing. It’s real world wear and tear that’s easily avoided.
Fogging? Certainly nothing wrong with the practice and it has real world benefits, but as others have touched on, it can be a pain to accomplish. And for a bike that might only sit five or six months before being reactivated, unless it is being stored in a very high moisture area, generally unnecessary.
Battery tender? Essential item unless you want to be replacing your battery potentially as early as next spring. Make sure to buy an actual tender/maintainer, not a trickle charger – they are very different things, although true trickle chargers are pretty uncommon now honestly.
Stabilizer? As you see there is not a lot of love lost for it anymore, however I put it in the “cheap insurance“ category myself. I’ve had to deal with things like sticky injectors on engines that were not run for long periods of time, and fuel stabilizer is perhaps one of those simple things that can help avoid Potentially expensive problems, so why wouldn’t one choose to use it since its cheap and easy?
Don’t fall for any of the nonsense online about jacking up your bike to get the weight off the tires or the suspension or any of that other nonsense, it’s just that, nonsense.
And the most important advice of all of it, mentioned early on in responses above, don’t start your bike unless you are going to ride it for at least 10-15 minutes. And no, starting it sitting in your garage and running it for 10 or 15 minutes is not the same as riding. Starting and not actually riding just ends up with all sorts of moisture being drawn into places you don’t want it. It’s also very hard on the engine since motorcycles typically use fairly thick oils designed for summer which do not flow well in the winter, meaning that the bike is really struggling to lubricate your engine on a cold dry start after sitting for weeks. Again, it’s more totally unnecessary wear and tear. Just don’t do it no matter how many people you find on Facebook and elsewhere online swearing that it’s somehow beneficial, or “I’ve been doing it for years and nothing bad has ever happened”.
Now, if you are somebody who rides sort of regularly through the winter, at least once a month when the roads are clean, you can throw a lot of that out the door even. But if you were parking your bike until next May, different.