C:\Documents And Settings\*your username*\.limewire if you are using
Windows NT 4.0 / 2000 / XP

C:\My Documents\.limewire if you are using Windows 98 / ME

Just use "Run" or "Search." You can't find them because they are hidden files. I don't know where the option to see them is. If you use search, make sure to use the "include hidden files" option.