Re: RDSL-23 Johnson 40hp
They can be used for carrying but they're not very handy. They are actually feet used to support the motor when laying it down on it's back, rather than have the cowl take all the weight.
Or, if you don't like that, they're bumpers, in case of a rear-end collision.
Or, they're where the tow-boat would push you if you're having to "kick" it off. When he gets you going fast enough, slam it into gear to start it.