When you’re using Get Closest Locations, positions are local. That is, they are relative to the local coordinate system of the object that “owns” the ICE tree. The input Position is in local coordinates, so in most cases, (0, 0, 0) will do fine. And if you use the output locations to get positions, those positions will be in the local coordinate system of the ICE tree owner.
Hat tip: Gray, who has posted this several (many?) times over the years.