The "what" or "where" are for creatures.
God created the "what", the "where" and the "how". They are all created by God.
The "what" imply the form, imply the body that has a beginning and an end. Every "what", that you can imagine have a form. God doesn't have any kind of form that we know.
God doesn't incarnate himself in his creation. He's not a body.
The "where" imply the location, time and space. God created time and space, He's not localized "anywhere".
Same thing for the "how". It imply, form, and God created form. He's not incarnated in any kind form possible.
The light, the darkness, the localization, are all creation of God. He's unique and existed before anything was created.
Our simple mind just cannot comprehend it. No matter what kind of image or picture we have in our head. It has form, colour etc. all of these things are creation by God but he doesn't "look" like anything we can picture in our mind.
God is One, he's Unique and Indivisible;
He has never had offspring, nor was He born