For Windows users, that folder is C:\Documents and Settings\*Your User Name*\.gimp-2.2
For Linux and Mac users that folder is ~/.gimp-2.2
Here is the homepage to the creator of the file, and also a complete list of what the shortcuts do.
From the author:
Most of the matches are essentially identical features found in both programs, and the rest are the closest match I could find.Please let me know if you have any problems.
Photoshop Shortcuts are included in the Windows version, however, they must be enabled. On the Windows version, just double-click the file called "Enable Photoshop Shortcuts" in the GIMPshop folder on your Program Files menu before opening GIMPShop.
Just a reminder, you can download GIMPShop here:
For Mac OS X
New to GIMPShop? Wondering what it is? Find out here: What is GIMPShop?