What is the recomended procedure for preparing a engine for that first start,after it has been stored for the winter?

Get in and kick it over if it will. If not I check the battery if it's good put some engine starting fluid in the carb (very little) and try again.

Then again I'm a little rough on cars.

This is what I do, right or wrong...

Inspect the belts, hoses and everything else you can see.
Check the brakes.
Hook up the batt.
Pull the coil wire.
Spin the motor for 15-20 seconds.
Attach coil wire.
Pump it and turn her over.

Keep her running with minimal revs but don't load up the exhaust with fuel and blow out your system.

Once I can walk away I let it idle and warm up.

Recheck for leaks and problems.
Check tire pressure.

Rick.