I tested right now and it's 5:
Settings -> Accessibility -> Audio/Visual -> Background Sounds -> on/off/sounds/etc.
It may be the number of items that are part of why people consider these settings "hidden". The "Accessiblity" menu is now 23 items long, and the main Settings menu is 53 Apple items plus over 100 application items.
It may be the number of items that are part of why people consider these settings "hidden". The "Accessiblity" menu is now 23 items long, and the main Settings menu is 53 Apple items plus over 100 application items.