First, before you begin any of the steps in this guide, make sure you have on a nice sturdy pair of work gloves. Lawn mowers often have very small and sharp parts that can easily cause cuts on the hands and wrists. Safety is always the number one priority, so protect your hands from your mower before you begin protecting your mower from winter.
Step 1) Remove the gas from the mower - This can be done in a few different ways and largely depends on the type of mower you have. Some mowers have removable gas tanks that can be unfastened to easily remove the gasoline inside. Other mowers may have built-in valves or tubes for the purposes of removing fuel. Many times, however, you will have to remove the gasoline manually. The easiest way to do this would be to simply use the mower until it is out of gas. Sometimes this will not be an option, so you may have to use a siphon to remove the contents of the tank. Once the gas has been removed, try to transfer it to another machine rather than store it all winter. If the fuel is compatible with your vehicle, snow-blower or other gas operated device, it is advised to use it in this equipment rather than keep it stored for months on end. Removing the gas from your mower will prevent the gasoline from thickening, freezing/unfreezing and separating. One of the main causes of mowers not starting in summer is having been stored with full tanks of gasoline.
Step 2) Drain all oil from the mower - This should involve the gearbox AND crank case oil. Many people run their mower for years and never consider changing the oil, or even adding to the oil supply. Draining the oil from your mower before winter guarantees you will be replacing it with fresh oil every year and prolongs the lifespan of the mower. This is a good habit to get into with any vehicle that will be sitting for an extended period of time.
Step 3) Remove or disconnect the battery - Even when a mower is off, tiny amounts of power continue to be consumed by the battery. Rather than leave your battery connected all winter, disconnect it or remove it from the mower entirely. Batteries drain much faster in extreme weather, so try to store yours indoors if possible. A winter spent properly stored n the basement is much easier on a battery than a winter spent outside or in a barn.
Step 4) Clean it - Take this time to give your mower a good head to toe cleaning. Take special care to clean the blade and ejection areas. Cleaning helps prevent premature wear which can lead to cracking and product failure. Cleaning the blades will help keep rust away and keep the blades sharp for next mowing season. All exposed metal surfaces should be treated with a light grease to keep rust away in the cold winter months.
If it is not possible for you to follow all of these steps, make an effort to complete as many as possible. While the completion of all 4 of these steps should take you less than an hour and will likely add several years to the longevity of your mower, the completion of even a single step is better than nothing and will still pay dividends in extending the life of your equipment.