A spa or hot tub stair assembly or apparatus having at least one step which is convertible by repositioning to provide different shaped sides. The different shaped sides can be used to better fit the outer shape of the associated spa. The individual step or steps are removable and have connection features which detachably connect with connection features upon one or more pieces forming a base. The base may be provided in the form of a pair of upright supports upon which one or more steps are supported. The assembly may advantageously be provided with one or more storage drawers or other bins which are preferably slidable for easy access.