Weird as it sounds, I seriously can't find any. I've checked in random barrels, houses, goods traders and blacksmiths in a few different towns. Can they only be made maybe? It's just becoming tedious and I'd like to know where I can find them.
My roomies haven't found any (or remembered any) either during their long times of playing through the game and believe it's something only in the Hearthfire DLC, which I've only barely started. Thanks... ... ... lol.
Also, I've checked the game guides and the boards. Nothing.