Google's John Mueller said the location of internal links, links you place on your website to other parts of that same web site, does not necessarily matter if they are in the body content, footer, header or other sections on the page. The content, the anchor text, of those links helps Google understand what the page is about but the links aren't really used more than just for crawling your site.
This may be different for external links, where Google may value external links differently based on where those external links are placed. But it seems with internal links, the location is not taken into account that much in terms of the value of that link.
John said this at the 2:51 mark in this video saying that for the internal links "we use it to understand the context better, so things like the anchor text helps us." He said "another really important part is really just being able to crawl your website" and he said for that it "doesn't matter where that link is on a page to kind of crawl the rest of the website."
John then reiterated that "the difference that we take when it comes to different parts of the page and for links it's usually more to kind of understand the context of pages and to be able to crawl the website and for that we don't really need to differentiate between different parts of the page."
Here is how Glenn Gabe summed it up on Twitter:
Does the placement of internal links matter? Via @johnmu: Google uses internal links to understand context & for...
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