Here are a few photos of what I use. First one is just nylon rope with a bowline knot tied on one end so you can comfortably fit your gloved hand in the loop. The bowline knot does not slip, so you don't cut off circulation in your hand On the other end there is a small loop with a bowline knot so you can slip the other end through it and have a "slip knot" type situation to place around the bottom teeth and slip the two front paws into it or just slip the hind legs into the sliding loop. If I am going to tow a coyote or coyotes by myself, I just slip the loop around the lower jaw, slip the front feet in there and start to tow. If I have a partner, one of us takes the front end and the other the rear to carry the critter or critters back to the vehicle.
Here's a photo of my hunting partner and I with each of us carrying one end. Please note that I had the brainy end and my partner had the idiot end!!! We were wearing hunter orange because we were out coyote calling during deer season.
This next photo illustrates how the rope is slipped over the bottom jaw and the front legs are also slipped into the loop and tightened down for towing.
Here is a tow rope that is similar to Howler's. I used a piece of a broken hoe handle for the wooden portion. I drilled the hole completely through the length of the handle instead of just through the short way. I like the fact that the handle spreads the load out over the handle and is easier on your hands, but I don't like the extra space the handle takes. I usually carry my tow ropes in the plier pocket on my camo coveralls.
I don't like to have coyotes (and their passengers, the fleas) as close to me as some of the fellows in the photos in this thread. When the coyote's body begins to cool off those fleas will sometimes try to find a host that is still quite warm--guess who that is going to be?!?!?! Although I don't believe the fleas will live on you for long, they do make you very uncomfortable for a while.