SDKs (Software Development Kits) are bundles that contain headers, binaries, and other tools needed to build for a specific version of iOS. These can be found within Xcode at Xcode.app/Contents/Developer/Platforms/iPhoneOS.platform/Developer/SDKs.
Retrieving without a Mac
The legal way to download an SDK without access to a Mac is to download a disk image (DMG) of Xcode from Apple. These are available at developer.apple.com (free developer registration required). Usually the latest SDK is best, but if you want an older version, find the Xcode version containing it from this table.
Most programs such as 7-Zip seem to be unable to extract recent Xcode DMGs. A shareware program, TransMac, can successfully do this on Windows. Open the DMG in the program, then use the left directory tree to navigate to xcode.dmg/Xcode.app/Contents/Developer/Platforms/iPhoneOS.platform/Developer/SDKs. Right-click the SDK directory and choose "Copy To".
Alternatively, grab a copy form here.