Looking for me.com account I have one I think it’s an iCloud account

Apple support has an article online that may help:

iCloud: About your @icloud.com, @me.com, and @mac.com email addresses - Apple Support

eg: says

"you can sign in to iCloud with either your @icloud.com email address

or

the Apple ID that you use with your iCloud account".

Your iCloud email addresses and aliases may end with @icloud.com, or @me.com.

How to: Sign in and use iCloud.com – Apple Support

How to: Send and receive iCloud Mail on all of your devices and keep Mail settings up to date – Apple Support

If needed:

How to: Set up iCloud Mail on all your devices – Apple Support

Re: "I don’t know where to open up the me .com and account"

The way I understand it, any eMails sent to the me.com address deliver to the Mail app, along with any other eMails.

There is no difference. Your me.com prefix is your iCloud email prefix too.