Here is what I do; somebody will probably say it’s all wrong.
Get a can (not spray can) of WD-40. Remove the spark plug and ground the lead wire. Remove the fuel line at the carb end and hook on a short line with a funnel at the other end. Pour in a couple ounces of WD-40. Crank the motor until enough WD-40 has pumped through to clear the carb of gas (keep fluid in the line and don’t pump air)
The benefit of this method is the gas is completely removed and there are no residuals to turn gummy, which wouldn’t be the case if you just drained the carb.
Obviously, this only works if you have a “pumper” carb like on a Leopard. I suppose a variation could be used for carbs with external fuel pumps.
I take the carb off and turn it upside down, let it drain into a container through the vent tubes. I blow the fuel in the fuel line back into the tank, then empty the tank. You can crank the engine after you replace the carb to get any fuel still stuck in the jets and tubes.