Lexus 2003 LS Owner's Manual page 330

IN CASE OF AN EMERGENCY
A From rear
40L065
Place the ignition switch in the "ACC" position.
NOTICE
A Do not tow with the key removed or in the "LOCK"
position, as the steering lock mechanism is not
strong enough to hold the front wheels straight.
A When lifting wheels, take care to ensure adequate
ground clearance for towing at the opposite end of
the raised vehicle. Otherwise, the bumper and/or
underbody of the towed vehicle will be damaged
during towing.
316
(b) Using a flat bed truck
40L066a
A Tie down points
40L076