[OS X TeX] "local" files under Windows?

[Gary L. Gray]

Francesco Costanzo and I are teaching a LaTeX class this semester and 
we have an unfortunate number of students who are using Windows. :-( 
These students are asking us where one installs local files under 
Windows and we don't have the faintest idea. By local files, I mean 
those files that, in Mac OS X, go in:

~/Library/texmf/

Can anyone tell me the procedure for installing these files in Windows 
so that we can pass this wisdom on to the students?

Thank you,

-- Gary

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