@subsection How Emacs Finds Your Init File
Emacs normally finds your init file in a location under your home
-directory. @xref{Init File}.
+directory@footnote{
+On MS-Windows, there's no single directory considered by all programs
+as ``the home directory'' of the user. Emacs uses one of the
+pertinent directories as the equivalent of your home directory; see
+@ref{Windows HOME}, for the details.
+}. @xref{Init File}.
Emacs looks for your init file using the filenames @file{~/.emacs.el},
@file{~/.emacs}, or @file{~/.emacs.d/init.el} in that order; you can