XAMPP 1.7.7 on win7 x64
WHY have you posted this in a Linux Board??? Please update your Profile in the User Control Panel
In answer to a very strange question -
The paths you are describing are LINUX/UNIX paths - they won't normally occur in a XAMPP installation unless you created them under htdocs. \xampp\htdocs is the Document Root in all Windows installations, unless you have changed it in httpd.conf or have set up Virtual Hosts. The Document Root is normally the 'starting point' for figuring out where a .htaccess file should be placed.
If you are asking questions about what to do on a non-xampp Linux install, this is not the right place - period, the question belongs on a different forum, this forum exists to answer questions relevant to XAMPP on each of its OS platforms.