I have had good luck:
remove sparlplugs
remove left and right crankshaft covers (stator, points)
Fill each cylinder full of ATF, Marvel Mystery oil, any thin penetrating oil, with tube & funnel
let sit 1-3 days
try to crank with starter direct to battery
try to turn with kick starter (usually inneffective)
try to rock with stator or points bolt (be very gentle)
try both electic starter and stator bolt at same time for short periods to not stall and overheat starter
If it is still stuck, warm the cylinders in the ring area of each with a propane torch
If it is still stuck. tap the top of the highest piston lightly with a wood dowel & hammer
Any and all combinastions of the above have freed my engines. One had sat for 5 years with no sparkplugs outside. I had to remove the leaves from ontop the engine to put the oil in.
Good luck (prayer helps)