Abstract: An apparatus having one or two steps at the election of a user. The apparatus is stored under a counter in a space that is normally wasted. When in its single step configuration the apparatus has a generally parallelepiped appearance and includes a transversely disposed front wall, longitudinally extending side walls, a transversely disposed rear wall, and a top wall that provides a first step. A folding line formed in the top wall enables a trailing section of the structure to be rotated until the rear wall lies in a horizontal plane and provides a second step. A transverse rod facilitates rotation of the second step and the transverse rod supports the second step after it has been deployed. The rod has a telescoped construction and permits lowering of the second step when the user exerts an axial force against the rod.