Thank you for your responses. Looking under the bed was going to be my next choice.
I have a Forest River 43' Sierra and have spent a goodly number of hours of chasing down the locations of various electrical components in my rig. For my buddy's rig, I can only imagine the following scenario in determining where to locate the breaker panel...
The scene: a dark and secluded office with guttering candles in the corner giving off a sulpherous smell. The office is filled with eerie moans and groans. The sounds are emanating from the lone electrical designer hunched over a component layout on an old rickety desk..
"Ok, now let me think. I believe I've found good and obscure hiding places to locate all the 12V fuses throughout the rig, but I still don't know where to locate the 120V breaker panel", he mutters to himself. "I've got to submit my layout to the senior design committee tomorrow morning!" He continues muttering away, pulling at his hair and wringing his hands in desperation (which is not easy to do at the same time!).
Suddenly, an idea comes to him. "Eureka!", he says. "I've got a great place to put the breaker panel. I'm going to locate it under the bed. No one will ever think to look for it there!"
The following morning he submits the layout to the design committee. They are ecstatic!. "Congratulations, young man. You've come up with a brilliant plan", they said. "Now, we need to swear you to secrecy under penalty of death, should you reveal the breaker panel location to anyone, especially our documentation writers. Should you even remotely hint as to where it is located you will be tarred and feathered, and shipped out with our next batch of RVs to the Aleutian Islands. Do you understand?" "
"Yes sirs, yes sirs", he said quaking in his shoes.
And that's the true story as to why the breaker panel in the Forest River Legacy is hidden under the bed