Taking Steps is set in a reportedly haunted house, where a series of comedic mishaps and mistaken identities unfold as a sale of the property is threatened by various characters including a drunken Roland, a nervous solicitor Tristram, and Elizabeth who is planning to leave her husband. The play's humor is heightened by its structure, a play where all three floors of the house are visible, and the audience witnesses the characters' comical interactions as they navigate the house.