Salt or fresh water?
If salt,you need to get on it NOW-this second-or it'll seize solid very very quickly. Get the plugs out.Bin them.Get the carb off then flush the inside of the engine out with fresh water in through the plughole and crankcase (or fully submerge it in fresh water would be better if you can), turning it over VERY SLOWLY AND GENTLY by hand til all the salt is out of it. If it locks up, don't force it, hold it up to drain it and start again.
Empty the water out then chuck a load of Wynns Dryfuel in through the plug and crankcase mouth.
Turn the engine over slowly til the dryfuel has all come out. Flush it through with a bit of premixed fuel (it'll be a bugger to start if you've got dryfuel with a lot of water absorbed in it still inside)
Strip the carb, flush all the components of it with fresh water, blow all the passages through with WD40 and dry it.
Open all the electrical connections,dry them and spray with WD40 or the like too.
Oh, and don't turn the engine over with the killcord on-you really don't want a spark...
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