Many people need to find the location of php.exe on Windows. Would it help to have a standard help document at Archives: Help Docs - Local listing the standard locations?
The first several community threads listed the solution with php.exe located in c:\program files (x86)\Local, which no longer exists.
I only see a apache-2.4.43+8 folder inside the C:\Users[your username]\AppData\Roaming\Local\lightning-services folder, and there is no PHP inside of C:\Users[your username]\AppData\Roaming\Local\lightning-services\apache-2.4.43+8\