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Spa steps have been around as long as the first hot tubs, but today's spa steps are more than rectangular wooden additions to your spa. Some home spa and hot tub manufacturers are now creating molded plastic or polyethylene steps in a variety of colors that look and act quite differently. The top step actually comes off and you can use the larger bottom step for storage. Spa chemicals, extra towels, or even a book or magazine would fit quite nicely in the compartment, and they work for either round or straight-sided spas.