There could be multiple places. I usually have a /data or /storage for things like that. On Linux, I like /srv/virt/images.

I guess technically, the official location would be someplace in /var or /usr/local/var.

Hi,

Personally I've just created a directory /vms , made a dataset for it and that was it. I am not sure if it's the best choice, I saw a lot of people doing it like this so I suppose it is okay. But your idea doesn't look bad either, IIRC I saw people using this dir to put their jails.