Windows 10 - Where is the windows calculator?

1. Right-click where you want to create the shortcut.
2. Select New → Shortcut.
3. In the Type the location of item field enter calc.
4. In the next step choose any name you like for the shortcut.

To create a calculator shortcut on the Windows 10 desktop!

Click on an empty space on the Windows 10 desktop, right Mouse-Button. And select "New", "shortcut"
the location, or the full path of the Win10 calculator: C:\Windows\System32\calc.exe Click the Button "Next".
Please enter the name for the Desktop-Shortcut, you can calc.exe leave or enter calculator. Click for more

If you need to know where the application really is, I found it at C:\Windows\System32\calc.exe in Windows 11 V. 10.0.22621. No need to change folder permissions to access. For my need (setting up a keyboard special-function key to open the calculator) it was better to have a directory to the actual executable than a shortcut cluttering a random folder.