First link off of a Google search.
I didn’t dig deep, but there’s a LOT there, you might find something useful. Probably more for historical sites than current locations, for obvious reasons.
As for your second question, here’s an interesting link. Not a U.S. attack, but still fascinating/horrifying.
To speculate, the Soviet strategy was probably similar to the U.S. strategy in the sense that it likely evolved with technology, i.e. Soviet bombers and the early, inaccurate generations of ICBMs were targeted at things they couldn’t miss hitting-- cities, ports, large factories, etc. As Soviet weapons increased in accuracy (and numbers), counterforce strategies could be considered-- hitting silos, Launch Control Centers, etc.
One factor to consider in Cold War targeting was the lack of available information regarding valuable targets. Sure, everyone knows Moscow will be hit, but what in Moscow do you hit? It’s a big city, and if you’re trying to take out bunkers, you want to get as close as possible to your target. Worse, that’s a city everyone knows about-- what about military bases? Which ones are important, which ones aren’t? What about industrial sites? Rumor has it that the late Cold War U.S. plans were targeting Soviet cement factories by the time all was said and done. Eventually, you have more weapons than you do targets.
Alas, that’s the inexorable logic of deterrence-- enough is never enough, as the most important thing is to have a deterrent robust enough (read: large, dispersed and protected) to survive your enemy’s first strike and retaliate with unacceptable force. In a conventional war scenario the historical rule of thumb is that the attacker needs to outnumber the defender, often by a high ratio, i.e. 3 to 1. In a total nuclear war scenario, that wisdom is reversed-- the defender needs to have more weapons than an attacker in order to survive the attack.
Back in grad school (mid-1990s) I had a class on military force planning. Half of it was focused on the nuclear question, with plenty of simple math-based exercises to determine what a “survivable” deterrent looked like. No matter how many times you ran the math, it always led you to a larger arsenal, simply because a surprise first strike by either side could neutralize (destroy) a significant portion of your nuclear arsenal. When you consider it, this is fairly intuitive-- most missile submarines are in port, and bombers are on only a handful of bases. A few dozen weapons at most are needed to immediately eliminate the majority of the weapons provided by two legs of the nuclear Triad.
Digging out silos is a harder proposition-- multiple weapons per target (2-3) are needed to ensure confidence that you’ve destroyed the target. Again, the more silos you have, the more targets you present, and thus you need more weapons of your own to counter this, etc. etc.
Of course, after that first strike, what does the retaliatory strike look like? After an all-out Soviet assault, you need to know how many weapons you lost, how many survive, and then apportion those according to the appropriate strategy. Do you bother hitting anything BUT cities at that point-- you have to figure the Soviet silos are empty, but they could be reloaded; the Soviet sub and bomber bases are probably worth hitting, but their subs and bombers may have already deployed.
Anyway, nuclear logic is simultaneously logical and illogical, as you may have noticed :-).