  Considering the entanglement between quantum field degrees of freedom inside
and outside the horizon as a plausible source of black hole entropy, we address
the question: {\it where are the degrees of freedom that give rise to this
entropy located?} When the field is in ground state, the black hole area law is
obeyed and the degrees of freedom near the horizon contribute most to the
entropy. However, for excited state, or a superposition of ground state and
excited state, power-law corrections to the area law are obtained, and more
significant contributions from the degrees of freedom far from the horizon are
shown.
