Small Engines (Lawn Mowers, etc.): Neglected B & S Engine....., briggs stratton engine, briggs stratton

Question
Dear Sir,
I have an old rideon lawnmower,powered by 8.5 HP Briggs&Stratton engine.The problem is that it was sitting under the cover for the last 5 years,without beeing started once and I belive,it has never been winterized,or in any other way preserved!
Now,if is not to late,I would like to try and see,if the beast could still run!
My question,Sir is: What is the best and safest way to go about it?Engine prior to that was 2 years old!?!    Thanks for your answer....Darko.

Answer
since its been sitting that long before i did anything i would  
check for spark, change the oil.  then take the carb bowl off and check for varnish and water, clean or replace the jets,needle valve and float parts. the put fuel in it and if the valves arent stuck open it should fire and run.