Where are sound themes located?
Where are sound themes located?
Ok seems like I need to answer this :p. usually sound files are located in /usr/share/sounds. You can check there.
As the other answers state, sound themes are directories located in /usr/share/sounds/
However, it is important, that a directory which has to be a sound theme MUST contain a file named index.theme, with some basic information about the theme (see /usr/share/sounds/ubuntu/index.theme for example).