Often, when one asks 4 Wheelers they will say in the back of their vehicle, often still in its original wrapper inside their tool box.
In an Emergency, when you need a tow strap or winch controller, you usually need it quickly. They should be somewhere the driver can reach quickly while in his/her seat. You certainly don’t want to have to open the back and sort around trying to find them. When alone, a good place is on the floor in front of the passenger seat. If you have a passenger, on the floor behind the passenger seat.