you can find it by enabling view of hidden files and folder, usually desktop.ini is in the C:\windows\system32 folder, and if thats the case on your PC i would highly recommend not moving any C:\windows folders around.
To enable viewing of hidden files and folders in windows 7:
Open "Computer" or any windows explorer folder
At the top below the back and forward arrows is "Organize" click it
Then go down to "folder and search options" click it
Click "View" tab
Under "Hidden FIles and Folders" make sure "show hidden files, folders, and drives" is selected then click ok