bobes131:
Hello I have the same problem. No SAM directory present in the ...\Program Files (x86)\Arduino\hardware\arduino. Only avr directory is present.
This is normal and expected. That path is where the copy of Arduino AVR Boards bundled with the Arduino IDE is located. Arduino SAM Boards has not been bundled with the Arduino IDE for years. When you install a boards platform via Boards Manager, it is installed to a different location. You can find it by clicking the link at the line following File > Preferences > More preferences can be edited directly in the file, then navigating from there to the packages/arduino/hardware/sam/1.6.12 folder.