If you ask me folks I think that Tolkien intended this to be a mystery. Not only to the world of his readers, but to himself. I'm sure that, yes, he knows exactly where they are, but in the books he drops hints for us to make our own assumptions. As we know Tolkien hated allegory and strived to never tie it into his work. So I think in the end, you just need to find the place for yourself. Hey, one of them might be in your own back yard...
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