For all the people that don't have a Real truck and or trailer.
this is how you flat tow your Samurai:
Steering column unlocked: you can do this by turning the key to the on position then returning it to off and leaving it in the ignition, this way you don't have to disconnect your battery.
Unlock your Hubs
T-case in N, with the Tranny in 2nd gear, sounds weird but this keeps the intermediate shaft from spinning on a dry bearing, tranny in nuetral will work for short trips.
Better then leaving the t-case in neutral is just to remove the rear driveshaft, with teh hubs unlocked your front driveshaft isn't going to spin, this will save on bearing wear and you won't have to worry about the t-case popping out of gear and trying to make your engine explode. if its cold or you are just feeling lazy, you can only remove the 4 bolts at the axle flange and pull the driveshaft, apart, personally i don't like the looks of half a driveshaft just hanging out underneath, so i take the whole thing out.
Try and get your towbar as level as possible and try and get your mounts in line with the frame rails.