Interesting thread...
Winter of '89, -20F, Brainerd, Minnesota, Christmas break. Had to start my '78 cb750K to move it from the parent's garage to the barn down the road about 1/4 mile for storage. They were splitting up, I was away in college, and had to move all my stuff so it wouldn't disappear while I was away at school.
It was not a heated garage where I started it, so figure around 0 to -10F to start, then as long as I had it running (like a dummy) I took it for about a 2-mile run down the gravel road our farm was on. Actual air temp was minus 20 that day, bright, sunny, and windy. WOW, COLD.
Bike ran fine, I let it idle back at the barn for about 10 minutes just to let things recuperate before shutting it down again for the rest of the winter. Also, it made a pretty good heater for my hands that were now made of stone.
One year I rode at least once every month to work in Minneapolis, working 2nd shift. Many times riding near zero degrees in my younger (stupider?) years.
Nowadays, about 40-50 degrees is my limit, unless it's a short test ride out of the shop and back, or if there's no other option.
Shane