diff --git a/lib/phlexy_ui/steps.rb b/lib/phlexy_ui/steps.rb
new file mode 100644
index 0000000..d0847d9
--- /dev/null
+++ b/lib/phlexy_ui/steps.rb
@@ -0,0 +1,123 @@
+# frozen_string_literal: true
+
+module PhlexyUI
+  # @component html class="steps"
+  class Steps < Base
+    def initialize(*, as: :ul, **)
+      super(*, **)
+      @as = as
+    end
+
+    def view_template(&)
+      generate_classes!(
+        # "steps"
+        component_html_class: :steps,
+        modifiers_map: modifiers,
+        base_modifiers:,
+        options:
+      ).then do |classes|
+        public_send(as, class: classes, **options, &)
+      end
+    end
+
+    def step(*modifiers, **options, &)
+      generate_classes!(
+        # "step"
+        component_html_class: :step,
+        modifiers_map: step_modifiers,
+        base_modifiers: modifiers,
+        options:
+      ).then do |classes|
+        li(class: classes, **options, &)
+      end
+    end
+
+    def step_modifiers
+      {
+        # "sm:step-neutral"
+        # "@sm:step-neutral"
+        # "md:step-neutral"
+        # "@md:step-neutral"
+        # "lg:step-neutral"
+        # "@lg:step-neutral"
+        neutral: "step-neutral",
+        # "sm:step-primary"
+        # "@sm:step-primary"
+        # "md:step-primary"
+        # "@md:step-primary"
+        # "lg:step-primary"
+        # "@lg:step-primary"
+        primary: "step-primary",
+        # "sm:step-secondary"
+        # "@sm:step-secondary"
+        # "md:step-secondary"
+        # "@md:step-secondary"
+        # "lg:step-secondary"
+        # "@lg:step-secondary"
+        secondary: "step-secondary",
+        # "sm:step-accent"
+        # "@sm:step-accent"
+        # "md:step-accent"
+        # "@md:step-accent"
+        # "lg:step-accent"
+        # "@lg:step-accent"
+        accent: "step-accent",
+        # "sm:step-info"
+        # "@sm:step-info"
+        # "md:step-info"
+        # "@md:step-info"
+        # "lg:step-info"
+        # "@lg:step-info"
+        info: "step-info",
+        # "sm:step-success"
+        # "@sm:step-success"
+        # "md:step-success"
+        # "@md:step-success"
+        # "lg:step-success"
+        # "@lg:step-success"
+        success: "step-success",
+        # "sm:step-warning"
+        # "@sm:step-warning"
+        # "md:step-warning"
+        # "@md:step-warning"
+        # "lg:step-warning"
+        # "@lg:step-warning"
+        warning: "step-warning",
+        # "sm:step-error"
+        # "@sm:step-error"
+        # "md:step-error"
+        # "@md:step-error"
+        # "lg:step-error"
+        # "@lg:step-error"
+        error: "step-error"
+      }
+    end
+
+    def icon(**options, &)
+      generate_classes!(
+        # "step-icon"
+        component_html_class: :"step-icon",
+        options:
+      ).then do |classes|
+        div(class: classes, **options, &)
+      end
+    end
+
+    register_modifiers(
+      # "sm:steps-vertical"
+      # "@sm:steps-vertical"
+      # "md:steps-vertical"
+      # "@md:steps-vertical"
+      # "lg:steps-vertical"
+      # "@lg:steps-vertical"
+      vertical: "steps-vertical",
+      # "sm:steps-horizontal"
+      # "@sm:steps-horizontal"
+      # "md:steps-horizontal"
+      # "@md:steps-horizontal"
+      # "lg:steps-horizontal"
+      # "@lg:steps-horizontal"
+      horizontal: "steps-horizontal"
+    )
+  end
+end
diff --git a/spec/lib/phlexy_ui/steps_spec.rb b/spec/lib/phlexy_ui/steps_spec.rb
new file mode 100644
index 0000000..d6c009c
--- /dev/null
+++ b/spec/lib/phlexy_ui/steps_spec.rb
@@ -0,0 +1,129 @@
+require "spec_helper"
+
+describe PhlexyUI::Steps do
+  subject(:output) { render described_class.new }
+
+  it "is expected to match the formatted HTML" do
+    expected_html = html <<~HTML
+      <ul class="steps"></ul>
+    HTML
+
+    is_expected.to eq(expected_html)
+  end
+
+  describe "with step and icon methods" do
+    subject(:output) do
+      render described_class.new do |s|
+        s.step { "Step 1" }
+        s.step { "Step 2" }
+        s.icon { "Icon" }
+      end
+    end
+
+    it "renders all parts" do
+      expected_html = html <<~HTML
+        <ul class="steps">
+          <li class="step">Step 1</li>
+          <li class="step">Step 2</li>
+          <div class="step-icon">Icon</div>
+        </ul>
+      HTML
+
+      expect(output).to eq(expected_html)
+    end
+  end
+
+  describe "conditions" do
+    {
+      vertical: "steps-vertical",
+      horizontal: "steps-horizontal"
+    }.each do |modifier, css|
+      context "when given :#{modifier} modifier" do
+        subject(:output) { render described_class.new(modifier) }
+
+        it "renders it apart from the main class" do
+          expected_html = html <<~HTML
+            <ul class="steps #{css}"></ul>
+          HTML
+
+          expect(output).to eq(expected_html)
+        end
+      end
+    end
+  end
+
+  describe "step colors" do
+    {
+      neutral: "step-neutral",
+      primary: "step-primary",
+      secondary: "step-secondary",
+      accent: "step-accent",
+      info: "step-info",
+      success: "step-success",
+      warning: "step-warning",
+      error: "step-error"
+    }.each do |color, css|
+      context "when step is given :#{color} modifier" do
+        subject(:output) do
+          render described_class.new do |s|
+            s.step(color) { "Step 1" }
+          end
+        end
+
+        it "renders step with color class" do
+          expected_html = html <<~HTML
+            <ul class="steps">
+              <li class="step #{css}">Step 1</li>
+            </ul>
+          HTML
+
+          expect(output).to eq(expected_html)
+        end
+      end
+    end
+  end
+
+  describe "data" do
+    subject(:output) do
+      render described_class.new(data: {foo: "bar"})
+    end
+
+    it "renders it correctly" do
+      expected_html = html <<~HTML
+        <ul class="steps" data-foo="bar"></ul>
+      HTML
+
+      expect(output).to eq(expected_html)
+    end
+  end
+
+  describe "responsiveness" do
+    %i[sm md lg xl @sm @md @lg @xl].each do |viewport|
+      context "when given an :#{viewport} responsive option" do
+        subject(:output) do
+          render described_class.new(:vertical, responsive: {viewport => :horizontal})
+        end
+
+        it "renders it separately with a responsive prefix" do
+          expected_html = html <<~HTML
+            <ul class="steps steps-vertical #{viewport}:steps-horizontal"></ul>
+          HTML
+
+          expect(output).to eq(expected_html)
+        end
+      end
+    end
+  end
+
+  describe "passing :as option" do
+    subject(:output) { render described_class.new(as: :ol) }
+
+    it "renders as the given tag" do
+      expected_html = html <<~HTML
+        <ol class="steps"></ol>
+      HTML
+
+      expect(output).to eq(expected_html)
+    end
+  end
+end