1999 Lexus LX 470 Owners Manual - Page 453

CAUTION Use extreme caution when towing the vehicle. Avoid sudden starts or erratic driving maneuvers which would place excessive stress on the emergency towing hook and towing cable or chain. The hook and towing cable or chain may break and cause serious injury or damage. NOTICE Use only a cable or chain specifically intended for use in towing vehicles. Securely fasten the cable or chain to the towing hook provided. Before towing, check that the center differential is unlocked. (The indicator light must be off with the ignition on.) Release the parking brake and put the transmission in "N". The ignition key must be in "ACC" (engine off) or "ON" (engine running). CAUTION If the engine is not running, the power assist for the brakes and steering will not work so steering and braking will be much harder than usual.