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from explorer \\wsl$
from powershell: cd \\wsl$\<DistributionName>
in my case DistributionName is Ubuntu20.04
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How to Access Your Linux (WSL) Files in Windows 10
From the WSL terminal run this command:
explorer.exe .
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C:\Users\%USERNAME%\AppData\Local\Packages\CanonicalGroupLimited.UbuntuonWindows_79rhkp1fndgsc\LocalState\rootfs\