Not laid down as most Ramp based Procedures are not "Written Down".
All qualified Towing Operatives are taught to reverse Pushback in my company.
When using a pushback Tug with 1 Cabin, connect the rear of the Tug to the Towbar (which is already connected to the Aircraft).
Get normal permissions from ATC/Ground etc for Towing and proceed to Pushback in Reverse.
Once Pushback is complete and the Aircraft is facing the required direction and aligned on the centre Line, the Towing will then be carried out with the Pushback Tug facing away from the towed Aircraft.
This ensures all round good visuals and ensures when approaching the new Parking Stand that the Towing operator can control the final approach to the required Stop Bar using a Guidesperson or VDGS.
Learning reverse Pushback is a difficult skill but if taught correctly is soon mastered.
I believe this is the safest Aircraft Towing Procedure. Obviously exceptions are TBL or Double Cabin Pushback Tugs where the Operator either changes Cabin or Seat Direction to carry out the Tow facing the correct direction.
Carrying out Towing facing the Aircraft reduces visibility for the Operator is not ergonomically correct and will cause back/neck injuries eventually and reduces efficiency for the Towing Operation as the time taken for the Towing is greatly increased.
hope this helps lads/lasses....