**Core Concept**
Glucocorticoids are a class of steroid hormones that play a crucial role in regulating various physiological processes, including metabolism, immune response, and stress response. Their effects are mediated through specific receptors that are present in various tissues throughout the body.

**Why the Correct Answer is Right**
Glucocorticoids bind to their receptors, which are transcription factors that regulate gene expression. The glucocorticoid receptor (GR) is a cytoplasmic receptor that, upon binding to glucocorticoids, translocates to the nucleus and binds to specific DNA sequences, known as glucocorticoid response elements (GREs). This binding leads to the transcriptional activation or repression of target genes, resulting in various physiological effects. The GR is widely distributed in various tissues, including the liver, adipose tissue, and immune cells.

**Why Each Wrong Option is Incorrect**
**Option A:** This option is not a correct answer because it does not specify the type of receptor.
**Option B:** This option is incorrect because it does not accurately describe the location of glucocorticoid receptors.
**Option C:** This option is not a correct answer because it is not a specific location where glucocorticoid receptors are found.

**Clinical Pearl / High-Yield Fact**
Glucocorticoids have a wide range of effects on the body, including the regulation of glucose metabolism, protein synthesis, and immune response. They are also used as anti-inflammatory and immunosuppressive agents in various clinical conditions.

**Correct Answer: C. Nucleus of hepatocytes and adipocytes.**