I can't pull up my reference image's on blender I am trying to import one of my reference image, but even though  they are downloaded and I can pull them up in other app's when I go to use it in blender and try to import the picture as a plain or anything else, blender tells me there is nothing in the files. I can open the folder's, but it will not allow me to see or import the pictures I downloaded. I had tried to drag and droop and it still did not work blender is not accepting the files. Does blender no longer accept JPG anymore? I hope these screen shots will give enough info to get me back on track.
You are not in the same location. "Pictures" is not "My Pictures". Click on your windows address bar to get the actual path.

it should be something like: C:\Users\USERNAME\Pictures