Subaru BRZ 2017 Owner's Manual page 410

5-1. Essential information
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Before emergency towing
STEP 1 Release the parking brake.
STEP 2 Shift the select lever to N (vehicles with an automatic transmission)
or shift lever to neutral (vehicles with a manual transmission).
STEP 3 Turn the push-button ignition switch to "ACC" (engine off) or "ON"
(engine running) mode.
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If towing a vehicle
Do not tow another vehicle. If towing a vehicle that has broken down is
unavoidable, avoid towing a vehicle that is heavier than your vehicle. Also,
do not pull out a vehicle that has fallen into a ditch.
WARNING
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Caution while towing
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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.
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If the engine is not running, the power assist for the brakes and steering
will not function, making steering and braking more difficult.
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Towing eyelet