I did three steps in my 36 inch deep shallow end- first step is 10 inches (of which 8 inches is under water), second step is 12 inches (also my tanning shelf), and third step (bottom) step is 14 inches. It looks better, in my opinion, with less steps and as the water gets deeper the taller steps are less noticible because you have more boyancy in the deeper water. I can't even tell the difference in height when going from one to the other.