Subaru 2003 Legacy Owner's Manual page 356

The towing hooks should be used only in an emergency (e.g., to free
a stuck vehicle from mud, sand or snow).
The front towing hook is located on the inside of the towing hook cov-
er below the right-hand headlight.
n Towing hook cover removal procedure
For except OUTBACK models:
To use the towing hook, insert the top end of the flat tip screwdriver in
a slot on the upper part of the cover, and remove the cover while pry-
ing it off.
Remove the towing hook cover by pulling it toward the side of the ve-
hicle and toward you.
9-18
HB9010BB
HB9049BA