Lexus SC 430 2006 Owner's Manual page 262

Emergency towing procedures
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Release the parking brake.
Put the transmission in "N".
The ignition switch must be in "ACC" (engine off) or "ON" (engine running).
CAUTION
Caution while towing
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Use extreme caution when towing the vehicle. Avoid sudden starts or erratic
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driving maneuvers which would place excessive stress on the emergency towing
eyelets and the cable or chain.
If the engine is not running, the power assist for the brakes and steering will not
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function, making steering and braking more difficult.
NOTICE
To prevent body damage
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Do not tow with a sling type truck, either from the front or rear.
5-1. Essential information
Towing eyelets
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5
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