I opened up and read the instructions on how to turn on furnace I folled everything I do no see any spark and there is nothing to depress like on a water heater I look in window and nothing

That model of furnace is a 90+ with spark ignition. No standing pilot, it lights when you turn the thermostat to heat and call for heat. If your pilot doesn't light you may have a bad 3 wire pilot assembly or a bad spark ignitor box. Do you hear a small constant click inside the burner box when you turn the heat on?