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You can use yellowpages.com. Search for locksmiths and call each one up and ask them if they can cut a Lexus key. When you find one, they'll most likely ask for registration and ID (or they should).
Where are you located? If you're in the So Cal i know a place that does in OC for like 70 bucks? is it the key with alarm built it? or just a normal key?
i have an oem master key bought from ebay. it has a transponder inside that i can program with. I would much rather spend less than $70 to cut my master key (a brand new one is only $190 cut and shipped).