I make a loop out of 1/2" rope. The loop needs to be just big enough to slip over the nose of the kayak.
Slid the loop over the nose of the kayak and attach your ratchet straps to the loop. I like this setup over attaching the ratchet straps to the handle or other part of the yak because you can really crank down on the kayak/canoe without fear of ripping the handle out or damaging the yak. The other thing I recommend doing is going to Auto Zone and getting a portable towing light kit. Use some zip ties to attach the lights to the hooks on the ratchet strap. Make sure you get your left and right blinkers on the correct side and mark them so you will know in the future what side they belong on. This makes night time driving much safer.