I would also change the lower gear oil.
And before trying to start it, in addition to the above suggestions, I would pull the plugs and make sure you can rotate the flywheel by hand first through a couple revolutions (a shot of fogging oil or even WD40 into each cylinder first, through the sparkplug hole wouldn't hurt) - just to make sure nothing has seized up on you.
Once you do have it running I would either add some (SeaFoam) to the gas and run it for a bit or grab a can of "PowerTune" from a Merc dealer (sells for about 5 bucks) and follow the directions.
Either product will clean all the "cooties" out of the powerhead. I prefer the PowerTune simply because it is sprayed directly into the carb(s) and you get near instant results, but either method is fine and worth doing anytime you bring a motor "out of storage"....