Where does Chrome store cookies?

For Google chrome Version 97.0.4692.71 (Latest Release) cookies are found inside the Network folder.

There is a file called "Cookies".

Path : C:\Users\user_name\AppData\Local\Google\Chrome\User Data\Default\Network

Remember to replace user_name.

The answer is due to the fact that Google Chrome uses an SQLite file to save cookies. It resides under:

C:\Users\<your_username>\AppData\Local\Google\Chrome\User Data\Default\

inside Cookies file. (which is an SQLite database file)

So it's not a file stored on hard drive but a row in an SQLite database file which can be read by a third party program such as: SQLite Database Browser

EDIT: Thanks to @Chexpir, it is also good to know that the values are stored encrypted.