I am facing this issue in Visual Studio Code. I have already tried reinstalling the phpcs extension but still facing this issue.
Unable to locat
I had the same problem and i did this to fix it in my windows:
You will Download the Composer (From here)
Go to Vs code and open your terminal and run this command
composer global require squizlabs/php_codesniffer
Go to (settings--> User Settings), then search PHP CodeSniffer
Scroll to Executatble Path and type
\Users\{user_name}\AppData\Roaming\Composer\vendor\bin\phpcs
and restart VS code.
This works For me, I hope it Works for you too :D