Where are scales located on the body of birds?

Explanation

**Step-by-Step Solution:**

1. **Understanding Scales in Birds**: Scales in birds are structures made primarily of keratin, which is a tough protein. This composition is similar to that found in other parts of birds, such as their beaks and claws.

2. **Location of Scales**: The scales on birds are predominantly located on their toes and tarsae. The tarsae refers to the lower leg section of birds, specifically up to the tibiotarsal joint.

3. **Further Locations**: In some bird species, scales can also be found further up the legs, extending beyond the tarsae to areas like the tibia.

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