I’m just noting here to save other people the trouble that since updating Docker Desktop to 4.9.0, the docker daemon log files are no longer in ~/AppData/Roaming/Docker/log/vm. Instead, they’ve been moved to ~/AppData/Local/Docker/log/vm.
The documentation at Configure and troubleshoot the Docker daemon | Docker Documentation is thus outdated, and so is every resource currently online about where to find the daemon logs in Windows.