In 1.67b, if you create a folder in layouts (for this example, we'll name it:  Current), you need to go into the mamewah.ini and change the layout designation to Current. 
Back in the "Current" folder is where you place your layouts and jpg's obviously.  I noticed the big difference in this version is that now in the "Current" folder, your layouts should be named the same as your ini folder for the emu.  Example:if your Atari emu is designated as "z26.ini" in the INI folder, then your layout should be named "z26.lay" and your jpg should be labeled "z26-main.jpg".
So in summary, whatever the name of your emu.ini is, your layout needs to have the same name.  If you are going to order your emus such as "mame-0" and "Zsnesw-1" and "Z26-2", be sure to name your layouts with the same name.
I hope this helps.  I am very green on this stuff, and I just spent last night solving this.  Shows how lost I am! 
