I do not know where to find the Accessories folder and Sound recorder icon.
The easiest way to find Windows Accessories is to Right Click on the Start Screen and select the All Apps Icon on the toolbar.
Scroll to the right and you will find Windows Accessories as one of the Categories. This contains all of the shortcuts for that category. You can Right Click any of these shortcuts and select Pin To Start or Pin To Taskbar.
If you want to view the actual Folder for this category, open File Explorer and navigate to the following location.