Ok, so this might seem like very basic stuff, but since I went through the same thing recently, here's a little 'checklist' if you will :
- are you giving the bike any choke? I almost always have to give my bike full choke when starting it for the first time of the day.
- you mentioned "park plugs", I'm thinking you meant spark plugs, right? Are you sure you are getting spark? If not, you can take one of the wires off while trying to start it, hold the wire near a metal part of the engine, and see if there is any spark jumping to the engine from the wire.
These are just a few suggestions. If you try these and still get nothing, I will see if I can dig up the thread I started about this very same thing. What I did to get mine started was simply let it sit for about 20 mins, then I went back down, set the choke all the way on, and then tried to start it. It started up, and I let it run for awhile, backing the choke off slowly, and voila!