Step 1: Set your iPod to be used as an external hard drive so that it appears as a drive letter in your computer.
Step 2: Open "My Computer," then select "Tools," then "Folder Options," then "View."
Step 3: Check the box that says "Show Hidden Files and Folders." Note: The reason you couldn't find the file before is that it was in a hidden folder.
Step 4: Double click the drive letter that corresponds to your iPod.
Step 5: Double click the "iPod_Controls" folder.
Step 6: Double click the "iTunes" folder.
Step 7: Delete the "Play Counts" file within the "iTunes folder."
Good luck.