Lexus 2004 GX470 Owner's Manual page 479

IN CASE OF AN EMERGENCY
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, check that the center differential is unlocked.
(The indicator light must be off with the ignition on.) 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.
464
Emergency towing hook precautions:
D Before emergency towing, check that the eyelet is not
broken or damaged and that the installation bolts are not
loose.
D Fasten the towing cable or chain securely to the hook.
D Do not jerk the eyelet. Apply steady and even force.
D To avoid damaging the eyelet, do not pull from the side or at
a vertical angle. Always pull straight ahead.