Toyota 2008 FJ Cruiser Owner's Manual page 344

Emergency towing procedure
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The engine switch must be in the ACC (engine off) or the ON
(engine running) position.
4WD models with an automatic transmission: Shift the front-wheel
drive control lever in H2.
4WD models with a manual transmission: Unlock the center differ-
ential.
Put the shift lever in N.
Release the parking brake.
CAUTION
Caution while towing
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Use extreme caution when towing the vehicle.
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Avoid sudden starts or erratic driving maneuvers which place excessive
stress on the emergency towing eyelet and the cables or chains.
If the engine is not running, the power assist for the brakes and steering
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will not function, making steering and braking more difficult.
NOTICE
To prevent causing serious damage to the transmission
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(vehicles with an automatic transmission)
Never tow this vehicle from the rear with the four wheels on the ground.
This may cause serious damage to the transmission.
Emergency towing eyelet precautions
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Before emergency towing, check that the eyelet is not broken or damaged.
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Fasten the towing cable or chain securely to the eyelet.
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l Do not jerk the eyelet. Apply steady and even force.
To avoid damaging the eyelet, do not pull from the side or at a vertical
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angle. Always pull straight ahead.
5-1. Essential information
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