Hi there,
Is located in:
Users\YOUR_USER\AppData\Roaming\Local by Flywheel\environments\YOUR_ENVIRONMENTS\components-core\YOUR_PHP_VERSION\conf
This is for general conf of your Local by Flywheel.
If you need for a certain site, you can see in:
Users\YOUR_USER\Local Sites\YOUR_SITE_NAME\conf\php\YOUR_SITE_PHP_VERSION