1st check, is to see if the car is very rusty underneath. If it is, you need to consider if it is worth trying to save or if it is likely to be a 'money-pit'.
If it checks out ok, fit a new or known good, fully charged battery.
Drain fuel tank and put in fresh fuel. If a carb is fitted, remove float lid and clean out chamber, disconnect fuel line at carb and operate fuel pump until fresh fuel comes out then reconnect fuel line. If fuel-injected, disconnect fuel line feeding the injectors, operate fuel pump until fresh fuel comes out then reconnect fuel line.
Top up coolant and engine oil if necessary.
Start engine. If no start with fresh fuel, check ignition system for a good spark, rectify as necessary.
Check if brakes are still free, rectify as necessary. Inflate tires to correct pressures.
With the engine running and brakes working, take car for a short run.
You can now decide what other work is then needed. As the car is only a couple of years off the road, a full service + engine tune-up and brake fluid and coolant change might be all that's required, plus possibly a set of tires, assuming the car was in good condition before being laid-up. Would also be advisable to fit a new timing belt and replace any coolant hoses if in poor condition.
But don't start doing all the above work until you're certain the car is worth saving and starts/runs and drives ok'ish. It would be useful to know why the car was taken out of use a couple of years ago i.e. were there any serious problems?
Good luck,
Al.
