Thanks for the help. At the bottom of the steering wheel column and just to the right is a knockout spot where that reset button should be mounted ....but it does not exist. I find it strange that the manual says nothing about a TPMS. It does talk about the ABS system. Yet when I turn my ignition to run I see the "Tire picture light" on the dash.... but still the manual does not show it on the page that shows the dash board warning lights? I appreciate you input.Looks like your Highlander has the indirect system, which is ABS based. Your dealer has it backwards....a direct system would have the sensors in each wheel. With the indirect system, the vehicle does not care what tires you have or even what the actual PSI is, but only that all 4 wheels are rotating at the same speed in a straight line...as an under-inflated tire will spin faster.
Everything I've read indicates that you have the indirect system on your '07 HL, but obviously I can't say for 100% certainty. Also, I can't recall ever seeing a Toyota indirect system that did not have a reset button somewhere. I think on the HL it located near the bottom of the steering column.