Subaru 2004 Baja Owner's Manual page 333

In case of emergency
2. Pull off the towing hook cover.
9-26
! Towing hook cover installation procedure
To reinstall the towing hook cover, push it in on both
sides while pushing it back to its original position.
Make certain that the tabs at the end of the cover are
securely inserted into the corresponding slots in the
vehicle's body.