If you have your owners manual the instructions are on page 71 and 72. Basically you want to change engine oil. Then add proper amount of fuel stabilizer to your fuel, according to Merc use “Quickstor”. After doing this run the engine for a while so the treated fuel can make it through the entire fuel system. Next pull spark plugs and spray in “Storage Seal Rust Inhibitor”. Change lower unit oil. Lastly if possible store the engine vertically so water can’t collect inside.
You’ll hear a lot of different viewpoints on how or what is needed to winterize engines, but this is direct from the Merc owners manual.