Obviously you can use equirectangular panorama photographs in 3Sixty to create your virtual tours. But even easier, if you know how to use 3D software, you can create your digital panoramas by creating 3D environment with any objects in it then render it as a panorama image, then you can import it in 3Sixty.
You can render 360 Panorama images using 3D Max as I showed in this video, and use the rendered panorama images in 3Sixty to make your own virtual tour website.
In this example project I showed you how to link one panorama to another panorama so you can navigate between two of them.