#go to network explorer and type below
wsl$
from explorer wsl$
from powershell: cd wsl$<DistributionName>
in my case DistributionName is Ubuntu20.04
How to Access Your Linux (WSL) Files in Windows 10
From the WSL terminal run this command:
explorer.exe .
C:Users\%USERNAME%AppDataLocalPackagesCanonicalGroupLimited.UbuntuonWindows_79rhkp1fndgscLocalState
ootfs