If you are using Linux (and probably Mac since it's based on Unix), then the .htaccess is hidden by default. You can change your options in the file explorer (e.g. Nautilus) to show hidden files, or you may be able to press Ctrl+H to toggle them on/off.
If you still can't see it, here is the default contents:
DirectoryIndex index.php
RewriteEngine On
#RewriteBase /your-sub-directory
RewriteCond %{REQUEST_URI} ^(.*)//(.*)$
RewriteRule . %1/%2 [R=301,L]
RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^.*$ index.php?qa-rewrite=$0&%{QUERY_STRING} [L]
If you are using a decent FTP client like FileZilla you will see .htaccess listed in the file list even if it is hidden on your system.