When I find one that's been sitting, I:
1. Get a 6 pack. Open 1
2. Drain the gas out of the tank. clean it out as best you can.
3. Remove the carbs and clean the snot out of them - not as bad as you think it might be.
4. check the valve tappets & set them - put a few drops of oil in each of the openings while you are there. (engine cold)
http://www.salocal.com/sohc/tech/vlvadj/vlv.htm5. check/set the cam chain tensioner (engine cold)
6. take a points file to the points - set the gap and ignition timing (you can use a cheap test light - about 5-7 bucks - you don't need a timing light/gun)
7. change the oil. drop the oil pan and clean out the screen on the oil pump. New filter
8. put some new spark plugs in there - trim off 1/2" of the ends plug wires and put the caps back on there. Put a couple drops of oil down there.
(It fired - so you can assume you're getting spark - you'll want to check each plug individually for spark)
9. grab another beer, cross your fingers and fire it up.
All of the procedures are in the FAQ section or do a search.
You'll likely have to use the choke until it warms up a bit. Might run a bit ragged for a bit until everything gets nice and hot.
Don't let it idle for too long (they are air-cooled) Lube the chain up and take it around the block.
These old Hondas are darn near bullet proof. All the above will only cost you about $25 bucks including the beer, so you're not out much.
It won't take that long either - maybe a half a day to a day if your new to them. Have fun
While you're at it, download a pdf of the manual or buy one if you don't have one. A must have for old bikes.
http://forums.sohc4.net/index.php?topic=426.0