I don't agree with this.. I always leave my tanks full and put a fuel stabilizer in it like the Sea Foam. Otherwise you will get moisture in your tank and it will rust. I've seen so many problems with rust in the tank and I don't even have a spot of rust in any of mine.Do the same thing to motorcycles. I bought a 86 Shadow and the owner did NOT drain the fuel before storing it. I have to take all the fuel lines off, overhaul the carbs, etc... It was nasty.
What I usually do before storage is change the oil, then fill gas the tank and put some Sea Foam in it. I then run the bike (car) at idle to let the treated gas circulate through the fuel system and motor. Then I drain the carbs, remove the spark plugs and shoot a little oil down the cylinders. If it's a bike, I put it up in a higher gear and move the bike forward in gear to move the pistons and circulate the oil. You could probably do this with a starter on a car. Just crank it lightly a few times to get the oil circulated around the rings. Then I pull the battery and move it to a warm location. Do NOT store a battery on bare concrete. It will suck all the energy out of the battery and kill it.
That's about it.. I just reverse the steps in the spring and they always start right up.
Sal