Depends on the Beetle. The newer models are designed for towing in mind. The older ones you run the risk of tearing out the axel or damaging the steering. VW actually says their Audi stick shifts were towable. I suppose you would tow it as you would anything else just with care and ease.
You can tow a VW Beetle just like any other car. Tow it from the front with the back wheels turning. Another way is to use a tow dolly which will pick up the drive wheels up from the ground and move freely.
You can get a car dolly and attach the beetle to this dolly and tow behind another vehicle. One of the safest ways to haul any vehicle is with a flat bed trailer which you can load the vehicle upon and haul for long distances. Depending on the quality of the beetle i would use a dolly.