Head off, oil. If the pistons are at the top of the bore, you can start. If the pistons are at the bottom, do as Leo says and lift the cylinder. Use a wood 2x2 on the piston tops. Bang one, then the other. If one is moving and the other is stuck, you should be able to see the problem since they are connected through rods and crank. You will probably find the rust at the top. If you are lucky there will be only a light amount. It doesn't take much to stick the pistons.
Tom
I've been thinking I'd get a large tank and fill it with old motor oil and kerosene. Put a winch above it and the next old bike I buy, I'll drop it in the tank of oil for a few days before I start working on it.