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Spiritual Meaning:
There is still perceived to be a hierarchical structure in spiritual progression. We can achieve certain things at each level before moving on to the next.

Psychological / Emotional Perspective:
Steps in dreams almost invariably suggest an effort made to succeed. Going up steps suggests trying to make things better and improve them, whereas going down means going either into the past or the subconscious.

Everyday Material Aspects:
Steps represent changes in awareness within a project, quite literally the steps necessary. Steps also represent communication of a progressive kind.

Also consult the information for Stairs in Buildings.