Photoshop Elements :: Add New Images To The Layers Panel?

how to import new images into the layers panel.  If I hit "create new layer" all I get is a blank layer.  What I want to do is import an image from which I will cut out part of it and layer it onto another image.  For example: lets's say I want to put an image of myself in front of a tree.  I want to take the image of myself from one picture and layer it onto the picture which has the tree on it.  How do I get both of those images into the same layers panel?  I can get the picture of myself into the layers panel as layer #1, then I can cut myself out of the picture.  My problem is, when I try to import the picture with the tree on it, it opens itself up in a new tab.  If I try to hit "create new layer", only a blank layer apprears above my first layer.  I have tried to drag the new image onto the layers panel, but it won't attach.  All of the tutorials I have been able to find/watch,  already have all of the images they are working with pre-loaded into the layers panel.  I just need to know how to get my images into the panel, so that I can start to work with them.