On mine it's behind the front bumper in the middle hanging down from the panel that forms the bottom of the radiator housing.
It is easily visible and accessible if you but your head under the middle of the bumper or number plate if you haven't got a bumper.
To remove it you would probably have to take the grill out as it bolts through the bottom plate and I don't think its a captive nut.
Could be wrong on that as I've never removed it.
