Are you talking about converting a 2D photo into a 3D lithophane? If so, I am afraid Elements cannot do it as this program doesn’t have 3D capabilities as its big brother, Photoshop.
If you are talking about creating a lithophane-similar effect, then, I believe Elements can do it. Please, check the tutorial below. It uses the Bas Relief filter, applied more than once, with different layer blending modes. It also uses the Lighting Effects filter. Do you think this technique will give you the effect you want?