The file is "wiring_shift.c", and in my installation, it's located in "\Arduino\hardware\arduino\avr\cores\arduino".
This is the function:-
uint8_t shiftIn(uint8_t dataPin, uint8_t clockPin, uint8_t bitOrder)
{
uint8_t value = 0;
uint8_t i;
for (i = 0; i < 8; ++i)
{
digitalWrite(clockPin, HIGH);
if (bitOrder == LSBFIRST)
value |= digitalRead(dataPin) << i;
else
value |= digitalRead(dataPin) << (7 - i);
digitalWrite(clockPin, LOW);
}
return value;
}