One at Sarethi Farm, on the left side of the porch.One in Riften outside The Scorched Hammer.Two in Riverwood, near Alvor's forge and Sven and Hilde's House.One in Kynesgrove near the miners' tents and crops.
If an armory is built, it adds two more: one inside the armory, and one more on the porch above the armory.
Animal pelts for creating leather can be taken from dead animals such as wolves, deer and bears, or purchased from hunters roaming the wilds and also some town vendors.