Until version 8.3 of IBM Cognos 8 BI, the samples were installed automatically with the server components. Now the samples are on a separate CD in your IBM Cognos 8 BI product. If you want to use the samples, you must install them from the IBM Cognos 8 Business Intelligence Samples 8.x CD. The samples are installed in the directory <installation dir>/c8/Webcontent/Samples/

The IBM Cognos 8 Planning samples are still installed with the product and can be found in the <installation dir>/c8/Samples/Planning