Lexus ES300 Owner's Manual page 296

IN CASE OF AN EMERGENCY
(d) Emergency towing
If towing is necessary, we recommend you to have it done
by your Lexus dealer or a commercial tow truck service.
If towing service is not available in an emergency, your
vehicle may be temporarily towed by a cable or chain
secured to the emergency towing eyelet. Use extreme
caution when towing the vehicle.
To install the front towing eyelet, see "(e) Installing front towing
eyelet" on page 283.
NOTICE
Only use specified towing eyelet; otherwise your
vehicle may be damaged.
A driver must be in the vehicle to steer it and operate the
brakes.
282
Towing in this manner may be done only on hard surfaced
roads for a short distance and at low speeds. Also, the wheels,
axles, drive train, steering and brakes must all be in good
condition.
CAUTION
Use extreme caution when towing the vehicle. Avoid
sudden starts or erratic driving maneuvers which would
place excessive stress on the emergency towing eyelet
and towing cable or chain. The eyelet and towing cable
or chain may break and cause serious injury or damage.
NOTICE
Use only a cable or chain specifically intended for use
in towing vehicles. Securely fasten the cable or chain
to the towing eyelet provided.
Before towing, release the parking brake and put the
transmission in "N". The ignition key must be in "ACC" (engine
off) or "ON" (engine running).
CAUTION
If the engine is not running, the power assist for the
brakes and steering will not work so steering and
braking will be much harder than usual.