The Location option can now be found under All lists, cwebb3.
Refer to the screenshot below for detailed instructions on locating the Location feature.

Once that's done, click on the Location link to start adding new ones.

If it's still not showing, let's ensure the Location tracking feature is enabled in your Account and settings.
Here are the steps you can follow:
- From the Account and settings, choose Advanced.
- In the Categories section, click the Edit ✎ icon.
- Turn on the Track locations switch.
- Then, click Save and Done.
However, if the issue persists, please confirm that your QuickBooks Online (QBO) plan has been successfully upgraded, as the location tracking feature is only available with the Plus and Advanced plans.
I'll add this article for more information on using the location tracking feature in QBO: Set up and use location tracking.
The Community and I will be here if you have additional questions about this.