Mark,
The previous owner of my boat had fashioned some wooden steps from Cedar. 
Over time they began to look really crappy, so this spring I made some new, 
larger steps from UHMWPE. It's the white plastic that a lot of the hardware on the 
boat is made from. It's not very expensive and it machines nicely. I used 
stainless steel carriage bolts with a rounded head and countersunk them so I have 
a smooth surfact for your feet. I think the bolts and accorn nuts were the 
most expensive part. Total costy around $60.00. 
I have a router and a drill press so making them wasn't difficult. If you 
need, I would be willing to make them for you if you'll pay for the parts and 
shipping. I have another boat I will be making them for shortly, so another set 
wouldn't be a big deal. I would need your measurements and the bolt holes, 
center to center.

Rummy