Selected Answer
You can't find it because nobody wants it. That begs the question why you do. And that raises the question if you do really do. Let's consider the problem.
Would you really want a list of all Excel files on your computer?
That would include files you download and forget, some program files, and any amount of rubbish files that accumuate on any computer over time.
A more normal requirement would be to list all files in one directory. If the files are in several directories you would probably want to list them in categorised lists, one list per column or per worksheet.
The first problem you encounter when you create such a limited list is that Windows Explorer already does it for you and its hard to do it better. If you have all the Excel files that interest you in one directory, perhaps with sub-directories, you can click on any one and open it. No need for an Excel sheet.
Perhaps you store all files that you create in the Documents folder. When you open that folder in Windows Explorer you see the list of all files of all types - quite messy, and your idea would sort the mess.
But Excel already thought of that, too. Open Excel, Click File / Open, browse to the folder with your files and, voila, there they are: Excel files only, in alphabetical order or sorted by date, large icons, small icons or "List". Click and open. It's faster than your idea and more versatile.
For example, you can further limit the selection of workbooks by modifying the filter (above the buttons in the File Open dialog) to show only xlsx or xlsm workbooks or perhaps xls (the pre-2007 format).
What is that your Excel sheet with listed workbooks should be able to do that Windows and Excel don't already do to your satisfaction?