I approach the use of steps pretty much the same way David Miller does.At 6' 2" inches in height it would take me 12 to 13 steps to set up at 20 feet.I space the steps as I am ascending the tree by standing on one step and placing the next step at slightly above knee level on the opposite side of the tree.
I also like when I am able to use Hemlocks as stand tree's.Plenty of cover and typically not necessary to use nearly as many steps.