It depends on what you plan to do. Draining the carbs won't hurt anything, as the floats will eventually evaporate off any gasoline in them, anyway. The fuel tank, however, is another story: any air space will lead to water condensation, and rust, as discussed previously.
Draining the oil from the engine, and leaving it empty for three months, won't hurt anything, as there will be a thin film of oil on the internals. It boils down to what your shop is like. If it is heated, go for it, as long as you can pay for the heat. Unheated, your shop will not be a fun place, period.
If you plan on starting your bike, periodically, remember to closely watch the fuel tank. As the gas level drops, be sure to top it off, to avoid condensation (pre-mix gasoline, and SeaFoam, so you will be topping it with the correct mixture -- a 1-2 gallon gas can will be plenty). Make certain to run the engine long enough to warm the engine's oil, in the crankcase, to at least 180 F, preferably 212 F/100 C, to boil off any water that forms as a byproduct of combustion. A non-contact, IR thermometer is a good way to monitor the engine's temperature. Be aware that the cylinder heads will likely get to around 300 F, but the transmission, and the oil, will be much cooler, so measure the temperature down low, not up high.
I'd recommend using Shell Rotella T6,
5W-40 oil, in the engine over the Winter. The 5 viscosity will make the engine think it is July, not January. It is very thin, when cold, so the engine will spin over easily. It thickens up to 40 viscosity, as it heats up, so you won't damage anything (Honda spec'ed the bike for 10W-40, I know, but the 5 viscosity won't last long).
Just be certain you will finish what you start... Leaving parts lying about for months, is not a good idea. If you tear it down, you need to be committed to putting it back together, within days, not months. It's kind of like losing socks in the laundry -- need I say more? Cheers!
1979 CB750K (sold, 2012, but not forgotten)
1983 Kawasaki 440 LTD Belt Drive (sold, 2011)
1993 Kawasaki Voyager XII