Lexus LS460 2011 Owner's Manual page 717

5-1. Essential information

Before emergency towing

Release the parking brake.

Shift the shift lever to "N".

Turn the "ENGINE START STOP" switch to ACCESSORY (engine off)
or IGNITION ON mode (engine running).
CAUTION

Caution while towing

Use extreme caution when towing the vehicle.
Avoid sudden starts or erratic driving maneuvers which place excessive
stress on the emergency towing eyelets and the cables or chains. Always
be cautious of the surroundings and other vehicles while towing.

If the engine is not running, the power assist for the brakes and steering
will not function, making steering and braking more difficult.
NOTICE

To prevent causing serious damage to the transmission (2WD models)
Never tow this vehicle from the front with the rear wheels on the ground.
This may cause serious damage to the transmission.

To prevent causing serious damage to the transmission and the transfer
(AWD models)
Never tow this vehicle with any of the wheels in contact with the ground.
This may cause serious damage to the transmission and the transfer.
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LS460_EE
Towing eyelet