It's pretty beat up, but not as bad as it could be. I want to restore it but I'm not really sure where to begin.

photo-10 by clark.1409, on Flickr
I started taking off things that I know I will want to replace (mufflers, seat, mirror) but I stopped there. The engine cranks but I dont want to try to start it because I'm sure the lines are simply shot to hell.
I think the first step would be to drop out all the old fluids, but honestly, I dont know.
Is there any experienced and/or generous soul that is willing and able to give a directionless guy a few (probably a lot) of pointers, tips and advice?
What should I do first? Is there a place where I can get some sort of checklist order for how to precede?