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I hear it can give some good power. But blocking it off isn't completly legal.

 
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Block the EGR valve is bad, I don't know who told you it will give you more power, but don't do it. Without your computer will screw, your manifold pressure will not be in the designed limits, you're car won't even idle right.

This was an old trick I used on my '73 Camaro used to equalize the manifold with atmospheric pressure, bad idea. Don't do it.

But if you really want to know where it is, it's at the top of your valve cover I think.

 
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Its on the left side of the valve cover to be exact. And as Jrfish007 said, blocking it is bad. the purpose of the EGR is to recirculate exhaust gases through the valve and intake manifiold to the combustion chambers to reduce NoX emissions. the more noX emissions you have, the higher cylinder temps will be.

Now I am not sure what the laws are in your state, but tampering with emissions components is illegal and you will fail emissions inspections.

 
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I don't think I want to do it... I guess it only works good on some cars.

 
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a teacher told me that once to. I dont know the specifics of it, but he said on newer cars, the emissions systems are so complex, removing one component can cause several problems, but older cars, removing one component, can cure other problems.

 
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haha.. so true