Since I have an ARB BullBar installed on my 1996 Tacoma, what is the safest way to use a tow bar (Flat out Towing)? This manual transmission Tacoma has factory standard drive train equipment (IE. full open differentials front and rear) The owners manual indicates you can (flat out) pull the vehicle in an emergency, by placing the transmission in neutral, the ignition in ACC position (steering unlocked) and leave the transfer case in the 2-H position (I though leaving the transfer case in neutral would have been better)???. I plan to attach my tow-bar to the Bullbar tow points. I do not plan to ever tow it more than 40 miles using this towing method. If I take it slow and steady towing this method, will I damage any of the drive train components? If anyone has any good or bad experience towing there Tacoma using this method, please advice.

Thanks Very Much In Advance for any advice
Regards, Ron

PS, forgot to mention the instructions that came with the tow-bar said to lock the steering wheel (and that it might not go around corners very well "think!!!"). It also said not to back up while using the tow-bar. The Tacoma owners manual for the vehicle instructions were to NOT lock the steering because the ignition lock was not designed to handle that kind of force (makes total sense). Would it be better to attach the tow bar to both sides of my rear 2" receiver and tow the Tacoma from the rear? disconnect the rear diff drive line?