Subaru 2012 Forester Owner's Manual page 412

9-16
In case of emergency
4. Tighten the towing hook securely
using a wheel nut wrench.
After towing, remove the towing hook from
the vehicle and stow it in the tool bucket.
Fit the towing hook cover on the bumper.
Front tie-down hooks:
The front tie-down hooks are located
between each of the front tires and the
front bumper.
Rear tie-down hooks:
The rear tie-down hooks are located near
each of the jack-up reinforcements.
WARNING
Use the rear tie-down hooks only for
downward anchoring. If they are
used to anchor the vehicle in any
other direction, cables may slip off
the hooks, possibly causing a dan-
gerous situation.