Alps Manufacturing TAY-STEP-KIT Step Leveller Kit. Alps Manufacturing constructs pool steps using only high quality Damage Resistant (DR) acrylic that has an extremely high impact strength and long term resistance to UV rays, bacteria and extreme weather conditions. Acrylic fiberglass steps are designed to be 100% non -corrosive and capable of withstanding the stress of frost and back-fill saturation. In addition, bullnose or cantilever designs as well as three color selections are available,