That's what happens when adobe references at least four different versions of photoshop in the same "Help"
(cs5, cs6, cc, cc2014)
Anyway, in photoshop cs6, cc and cc2014 that location (3d>new shape from layer>spherical panorama) that pertained to photoshop cs5 is now 3D>New Mesh From Layer>Mesh Preset>Spherical Panorama
pdf help for older photoshop versions
online photoshop cs6 help:
Photoshop Help | Help and tutorials
How to make photoshop cs6 open the photoshop cs6 pdf offline:
Use offline Help in Adobe products