Trans in neutral. Big socket on the bolt that holds on the harmonic balancer (big pulley connected to crankshaft.) Turn it with a breaker bar or long ratchet, in its correct direction - CW on some, CCW on others,
How about dropping the gas tank, removing the fuel pump, putting it in a bath of solvent for a few weeks while the engine is pickling?
Why would anyone go thru all that if itās not known if the engine is seized?
Tester
+1 to @Tester that before any big effort, hand-cranking engine with a wrench would tell if it is badly seized or not.
But right after that, I would be very cautious to any attempt to start it as all the dirt will flow up to injectors and clog them.
Given engine is not sized (which is very likely if kept under cover in a garage), I would consider:
- removing a tank and flushing it with a solvent
- doing the same to the fuel pump
- then reassembling tank/pump
- fueling with 2-3 gallons of fresh gas, with a lot of injector cleaner
- disconnecting injectors hose, dropping it into some rigid container
- then engaging ignition (but not starting) to prime the pump, repeatedly
- the goal would be to use fuel pump to flush the system with a fresh gas with a high solvent content
after that I would go and start the car
A vehicle that was parked with only 20,000 miles?
Iām pretty sure the anti drain-back valve on the fuel pump was working.
So that would mean there was gasoline in the fuel line, fuel rail, and in the fuel injectors when car was parked. So that gas also turned to varnish.
So I wouldnāt worry about dirt flowing up to the injectors.
Tester
Iād get some fresh fuel in the tank, put jumper cables on that bad boy, and see what happens. Then go from there. If it runs, change all the fluids and wait for the fuel pump, hoses, etc, to fail later. And replace parts as they fail.
I wouldnāt worry about the tires, hoses, etc. until I knew it was going to run ok.
Most likely, you are right, itās just makes me uneasy if Iāve done nothing to clean it before trying to start it.
This looks to be the most practical approach 
Fuel injection and the absence of ethanol laced fuel in an 87 Toyota Celica were conditions that allowed me to crank over and start it after during well over ten years outside. I was entirely amazed as it started as if it were just run the day before.
If it had a carburetor and present day ethanol gas in it, not a chance. Fuel injection is sealed to the air so it greatly reduced the deterioration process of the fuel. The pure gas no doubt also played a factor.
The rust in the floorboards and panels, well, that was a Toyota given. Time marched on regardless in that case.
Heck, costs you a fortune to do everything that is recommended here. Just start this thing up and let us know how it went.
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Amen John! Way too much worrying going on around here.