Lexus 2003 LS Owner's Manual page 332

IN CASE OF AN EMERGENCY
(c) Towing with a sling type truck
40L068
NOTICE
Do not tow with a sling type truck, either from the front
or rear. This may cause body damage.
318
(d) Emergency towing
40L071c
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 "Installing front towing
eyelet" on page 319.
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.