Hey "UG" I am in the market for some recording software I will be a new user to recording and need something simple or easy to negotiate. I also would like it to have amp software as well and of course drums.

Since I have no idea what is simple to use and what is complicated and more time consuming. I would appreciate some guidance on the matter.

Well, you can either have simple, or loaded with effects. It is a possibility to get Reaper (which I've heard is just a simple arranger), then Guitar Rig and ezdrummer or Superior Drummer (whichever is in your budget).

Cubase is a good program, it's simpler than Sonar (which is what I currently use), and it comes free with a lot of interfaces. It doesn't really come with anything though.
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If you are using a Mac I would say there is no simpler program than GarageBand. Apple did a good job mixing some of the complicated features from Logic Pro and making them easier to use, while retaining some editing features other beginner recording programs won't have, like time flex editing and auto tune corrections.

What is really nice about GarageBand is that it comes with some fairly impressive guitar amp models and effects right out of the box. My favorite sound is the Fender style clean tweed amp, which has excellent reverb.

If you don't have a Mac you can also get an even more portable version of GarageBand for iPad. I like this when I'm traveling and I use an Apogee Jam interface to plug my guitar into the iPad. I have been able to capture some great song demos while on the road.

It is truly amazing how technology has improved recording, effects, and the process of making demos.

Happy recording!
I have Logic Studio 9 but Garageband is a lot of fun and it's easy to create good sounding stuff - it's a lot more powerful than most people realize. I found a book on it at Barnes & Noble and was amazed what all is in Garageband.
Now running an Eleven Rack with Pro Tools 10.3.3 - it's amazing and I'm having ball with it - worth every penny. PT 10 is tops IMO and the Eleven Rack is a work of art!
For PC or Mac? Best recording software is Cubase. It sets the standard. Although if you can get your hands on Pro Tools - they have an academic version of LE which is better than SE version. Oh, I see the easy to navigate software note now. Energy XT is fairly easy. But at the outset make a note that there is a learning curve for any recording software. Try the free recording software Audacity. People say it's good.

I have tried many amp softwares and my favorite is Amplitube. IMO Line 6, Rig, and some others have muddy tone. I get beautiful sounds from it.
As well as looking at software, you should also consider getting a multitracker. They're a purpose built all in one solution which do pretty much everything that the software equivalent can do. Depending which you buy, some also include a drum machine.

There's much less of a learning curve than there is with software, so unless you're intending to use lots of VSTs they can be the best option for your DAW if you're just looking at doing some home recording.
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If you're just looking to record your guitar, you could get Audacity, which is free. Native Instruments also offers a free version of Guitar Rig 5 (although it's fairly stripped down from the full version). Peavey's ReValver software is also really good.

Also, Mixcraft 5 is very inexpensive and provides a lot of bang for your buck. I've never used Reaper but I've heard it is very good too and in the same price range as Mixcraft
on PC ,. reaper is the best place to start,. silly cheap and above that,.. it's abit like asking " which is the best guitar " it's all personal preference..

I've done cubase Reason/record, sonar, Live, reaper, protool 9 -> 10

YES IMO Protools is the best,. just everything is working to a very high standard, things work well you are just more productive.

BUT I would give credit to
Reaper ( simple cheap good assets when you search and download with afew days testing and install assets you have something much better then many more expensive but what are afew days of testing playing worth ??) it's abit like the saying linux is only a free OS if your time is worth nothing...

Reason/record ( "it's a protools killer maybe one day .." with different logic ,..BUT if only you could use easy drummer and VST plugins so we could have more amp sims the line 6 mod that is packed in is very limited ( even tho i have line 6 gear that give me everything it can offer )

the others,.. honestly are patchy,. some have great general workflow then have limited effects and the quality of the effects is great and very Poor,. then you chase your tail buying and testing plugins . finding ways to improve the holes then the patches create issues ,. all up you lose productive.. and some have great effect but then have patch or buggy work flow,.