Maybe you're in the wrong perspective?
Eclipse has a construct called a "perspective"; it's a task-oriented arrangement of windows, toolbar buttons, and menus. There's a Java perspective, a Debug perspective, there's probably a PHP perspective, etc. If you're not in the Java perspective, you won't see some of the buttons you expect (like New Class).
To switch perspectives, see the long-ish buttons on the right side of the toolbar, or use the Window menu.