On Linux systems, the sam folder is in a hidden directory. Be sure to use Boards Manager to install Arduino SAM Boards support.~/.arduino15/packages/arduino/hardware/sam/1.6.6/
In a Windows command window try the following.cd %userprofile%dir/s arduino15This returns 2 folders on my system. I suspect the version of the IDE determines which folder is used. AppData/Roaming/Arduino15AppData/Local/Arduino15For source code, I suggest searching in https://github.com/arduino/Arduino/
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