The tutorial may help generally, but only you know where you have available to store your BE database. Clearly it should be a location where all users can see it and preferably, under a drive letter that is common to all users too.
Alternatively, if that's not practical, then at least store it in a network share accessible to all. If this is your choice, then it is necessary to link all your tables to the UNC name of the BE database as the FE database will always use the name supplied at the time of linking.