The truth is, I have absolutely no idea where the horcruxes are! If I had to say, I'd say they'd be in places that are important to Voldie's past. What those places are, though, I have no idea, lol.
The Death Eaters may have some, but it's unlikely. We saw what happened with Malfoy and the diary.
One thing is sure, in only 27 hours, we will all know!