Subaru 2004 Forester X - Manual (Page 328)

9-13
In case of emergency
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Towing
If towing is necessary, it is best done by your SUBARU
dealer or a commercial towing service. Observe the
following procedures for safety.
Never tow AWD vehicles (both AT and MT) with
the front wheels raised off the ground while the
rear wheels are on the ground, or with the rear
wheels raised off the ground while the front
wheels are on the ground. This will cause the
vehicle to spin away due to the operation or de-
terioration of the center differential.
Towing and tie-down hooks
The towing hooks should be used only in an emergen-
cy (e.g., to free a stuck vehicle from mud, sand or
snow).
Front towing hook:
US9513BA
HS9017BA