Lexus 2003 LS Owner's Manual page 333

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 switch 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.
IN CASE OF AN EMERGENCY
(e) Installing front towing eyelet
40L073a
1. Remove the front towing eyelet cover on the front bumper
by pushing the right side of the cover.
40L074a
2. Use the front towing eyelet in the trunk. Secure it to the hole
on the bumper by turning clockwise. (For the eyelet location,
see page 307.)
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