Podocytes are seen in -
The Bowman's capsule (capsula glomeruli/glomerular capsule) is a cup-like sac at the beginning of tubular component of a nephron.
A glomerulus is enclosed in the sac (Bowman's capsule).
Fluids from blood in the glomerulus are collected in Bowman's capsule (i.e. glomerular filtrate) and further processed along the nephron to form urine.

Outside the Bowman's capsule there are two poles.

Vascular pole → The side with afferent and efferent arterioles.
Urinary pole → The side with proximal convoluted tubule.

Inside the Bowman's capsule, the layers are as follows, from inside to outside -

A thin layer of fenestrated endothelium
Glomerular basement membrane                
Visceral epithelium (Podocytes)
Parietal epithelium
These are the part of the glomerulus
Bowman's capsule
Proximal convoluted tubule
Distal convoluted tubule
Collecting tubule of the kidney