I am on Step 20 and I cannot find the location sheets. I looked in Sheets file in Research and it is not there.
Should be a locations sheet just under the character sheet. Might have got lost as you went through the tutorial. Easiest thing to do is to delete your tutorial project (usually it is stored in documents with the name you gave it when you started) and then just start a new tutorial. This will reload an entire fresh one and you should find your location sheets okay. Sounds a little long winded but should only take a minute.