Problem with HTML helper

[eluser]jbrozz[/eluser]
Hello, I have a big simple problem with HTML helper.

My problem is include the CSS layout file and images; for example, in views directory there are:

test.php
css/
- layout.css
images/
- banner.jpg

in controller I have includes the html helper $this->loader->helper('html'); Ok!
In test.php (views directory) the HTML code is:

<link rel="styleshett" href="css/layout.css" />

But the system engine doesn't include my css file and my images!!!!

Did you help me?

PS. sorry for bad english, but I'm italian