dito Irish Swede. heated is good but the garden shed gets condensation and, among other things, moisture sitting at the bottom of a rim that isn't turning doesn't like that so now I wipe everything with the oily rag if I have to leave a bike unheated. My brother in law has a buddy who leaves his bike in the shed outside but, not unlike boat owners, has a light fixture with an old fashioned light bulb on all the time tends to improve the situation and he has no rust. If I have to leave it out of the house, I also remove the carb and fuel tank along with the battery and bring them all inside after changing the oil.
But, of course, as many do, the best place to store your bike is in the house in the living room where it will stay comfortable and maybe even get some attention.