grab yourself a good chain, maybe 10 feet long at most, heavy duty too, by that I mean wide links.
get some rebar, 4 feet long maybe 4-8 of them depending on how soft the ground is. weld a nut flush with the tops, nuts wider than the link of the chains, weld another nut about a foot from the top, again wider than the chain.
have a sledge hammer with you
pound the rebar into the ground through
the chain links at angles towards where your pulling from. once the rebar is into the ground connect your winch to the chain end and you have yourself a tow point where ever you want it.
the top nut it to keep the rebar from flattining out too much, the lower one is so you have some bar sticking up from the ground, something to grab onto when you want to pull them out... if need be with your now unstuck vehicle doing the pulling as they sometimes get stuck rather well.
forgot the lower nuts on the pic... sorry