I'd start with fresh
oil and filter. Then pull the carb bowls and make sure everything in there is clean and tidy. I'd also drain the tank and replace with fresh gasoline. Check the coolant level, but for just getting it to run you don't necessarily have to change that out in the beginning.
With the vital fluids out of the way, I'd then pull the distributor and insert an
oil pump shaft to turn it using a drill. Pull both valve covers to ensure you are getting fresh lubricant to the valve springs. Some valve springs being under constant pressure/stress over that period may have weakened. But so long as none are visibly broken, I'd try to start it as is without pulling the heads.
I'd also pull all the plugs and spray some lubricant into each cylinder. Then hand rotate the crank before reinserting the plugs to ensure the upper cylinders get some lube and the rotating assembly is spinning free and easy.
Getting it started and running is one thing. Driving it thereafter is a whole other matter (i.e. flushing the brake fluid prior...it probably has water build-up after sitting that long).