A lateral folding step unit and/or desk unit including a vertical frame and a plurality of linkages pivotally attached at different heights to the vertical frame by one end of each of the linkages, to provide lateral rotation to the linkages. A leg frame, with at least one leg, is pivotally attached to the opposite end of each linkage whereby laterally translating the leg frame simultaneously pivots the linkages from a first, vertical position to at least one second, horizontal position. At least one of the linkages has a receiving surface to serve as a step, a shelf and/or as a work surface.