You find it under C:\Program Files\Oracle\VirtualBox by default. VBoxManage.exe is a file in the root directory of the VirtualBox installation on Windows. It is for instance not possible to change the size of the virtual hard drive that's reserved to the command line. You may have noticed already that you cannot change some virtual machine properties using the GUI.
You open the Settings of any virtual machine image in Virtualbox by right-clicking on it and selecting settings from the context menu. You need to increase or decrease video memory.You want to increase or decrease the memory of the virtual machine.You want to enable or disable clipboard sharing or drag and drop.The disk size of the virtual machine image is not large enough or is too large.