On the Mac, the templates are located inside the app (more traditional Mac install) in /Applications/Google\ SketchUp\ 8/LayOut.app/Contents/Resources/English.lproj/Templates. That way, when you throw away the app the templates and scrapbooks get cleaned up as well, plus if we chose to localize them, they'd be there in a per-language basis. All stuff we were working on years ago at Google, then went other directions. But hey, we're back now, working on new, good stuff for Trimble. π
-b