hmm, it seem sthat not every one can find it.
It may be depend on the version.
I believe is technically part of the "expression editor" inside the Formula Workshop - Formula editor.
The 'expression editor' can be moved around in the tool bar so I do not recall the standard location but in my set up it is to the right of the Syntax pick list option.
If you cannot find it try and change another setting under File > Report Options 'Convert Other Null Values to Default' as True