PS action/script which imports files to layers?

[Klaus Nordby]

I need a PS action/script which does the exact opposite of what the File: Scripts: Export Layers to Files does -- namely to import all the files in a folder and make each file a new layer in one document. I am reasonably adept with Actions, I have liked to think -- and yet I cannot crack this nut. I suspect a JavaScript or VB script is needed -- but that is too geeky for a poor artist and out of my league. Does anybody here have any neat ideas? (Yes, I have googled much -- but found nothing useful.)