hi i would like to customize my theme and will have another panel, ex. Panel 2 where can i make a new one ? and how can i control where they will show up ?
You'd just add it to your master template in your theme. You can use your theme or plugins to add something to 'Panel2' and then call it in your template and it will exist. The Panel is what we call an "Asset". There's nothing needed to create new assets. As soon as you add something to a new "WibbleFoobar" asset, it exists, just call it in your template and ta-da there it is.
I'd start by looking at this addon:
@whu606 i'm familiar with it but it doesnt seem to have something where i can add a new panel