Spermatids are found in the seminiferous tubules of the testes. Specifically, they are situated near the lumen of these tubules, progressing from the periphery to the center as they mature. The seminiferous tubules are lined with germ cells at various stages of development, including spermatogonia, primary spermatocytes, secondary spermatocytes, spermatids, and finally, mature spermatozoa.