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A Towing Harness is an item found in Tears of the Kingdom
Tears of the Kingdom
"A durable harness that comes as a set with a horse saddle. Attach a wagon or other objects to the harness for a horse to tow."
A Towing Harness is an item that Link can obtain from a Stable after obtaining at least three Pony Points. The Towing Harness will allow Link to attach a wagon to a horse, allowing the wagon to be pulled.
This is a required item for the Serenade to a Great Fairy side adventure.