The only reason you'd need to go in to the Windows folder is to mess around with the files inside, and that is a bad idea for those who don't know what they are doing. This is the typical user, so Microsoft decided to hide it from view. As Windows still loads and runs ok, it is a very definite assumption that it is still there.
Either the folder is hidden, which means you must show it, or is not on the C drive.
If hidden, open My Computer (through the desktop or Start Menu), and go to the menu Tools, Folder Options. Click the tab View, scroll down and click the option "Show hidden files and folders" and click OK. The folder should reveal itself when you go into the C drive.
If you still can't see it, you might find it's not on the C drive. Mine's not. I put it on a different drive as I've upgraded and needed it on a certain drive, and it fools some viruses and hackers, thinking it's all on the C drive.
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