The steps that we used are constructed out of Styrofoam.  You just stack sheets of styrofoam on top of each other.  For the second step, just cut the styrofoam to fit.  You can purchase the material at Lowe's or Home Depot.  It is quite cheap.  They come in 1 inch thickness to 4 inch thickness.  The four inch thickness might be better but we are using the 1 inch -- just stacking them.    We wrapped the steps in electrical tape to protect the steps from toenails.  We also

made it wider than the plans below.  I don't know why the above picture looks like a bunch of blocks.  Our finished steps looks like the blue plans below -- just sheets of styrofoam.
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