The Unified Logging Service (ULS Logs) is the primary logging or debugging service in SharePoint 2010. ULS Logs write SharePoint events to the SharePoint Trace Log, and stores them in the file system.
The ULS Logs for SharePoint are by default created under C:\Program Files\Common Files\Microsoft Shared\Web Server Extensions\14\LOGS. ULS logs are also sometimes referred to as Trace Logs.
You can configure logging parameters by modifying the required settings from Monitoring, Reporting, Configure diagnostic logging in Central Administration UI.
Note: For more information about logging in SharePoint, refer Debugging and Logging Capabilities in SharePoint 2010 article from the Microsoft TechNet website.
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