I am using Windows 7 and am unable to find my offline folders. They're not at c:/windows/csc. I've unhidden hidden files and folders and protected operating system files. Where else could they be?
Have you tried the command
on a command prompt (from this question) before having a look in that folder? It might be that if you do not have ownership rights you cannot see everything that is in there.
Your files should indeed be at c:\windows\csc, at least by default.
You can check this registry entry to see where yours are:
and look at the "Offline Files Cache" key in the right pane. I could find no other references in the registry to this, so it must be buried in some file or registry entry that cannot be read normally.
In case there is something going on with your explorer settings, you can also just open a command box, and type cd\windows\csc and see if that brings you to the directory.