Towing with an "A" frame or Tow bar
A Gen 2 is a hard thing to flat tow, because they are so heavy and you have to be careful what you attach to. I'd go direct to your frame unless your ARB bumper is bolted through the frame then you can tow from that if you're willing to drill through it. Disconnect your rear drive shaft and secure it with the slip yoke fully engaged, make sure your hubs are unlocked and the rear drive shaft is tied up so that it can't slip out.

Use the same method for towing with a tow dolly if you can find one rated for the Montero's weight.

For everyone else, never tow a gen 2 from the factory bumper or attached to the upper bumper mounts (the things welded to the top of the frame horns) the truck will separate from the tow frame.

Hope this helps