It's located in the Sytem Volume Information folder, right at the root directory of the drive/drives in which you have enabled System Restore.
If u aren't able to see this folder, go to Tools->Folder options->View->Hide protected OS files
and uncheck the box. Also check the "Do not hide hidden folders" chkbox.
You normally won't be allowed iside this folder. But you can allow yourself in by altering your security clearance to this folder. But you won't have any necessacity to go in there.