We can see
js files in content tree under
/sitecore/media library/Themes/ and if we view source code of a web page we can also see the links. However I am not able to find those files in windows explorer. I am just wondering where those files are stored.
This is how it renders in the browser
<link href="/virtualFolder/-/media/themes/projName/global/themeName/styles/styles.css" rel="stylesheet" />
but no such paths exist on CD server.