On the https://wiki.openstreetmap.org/wiki/Tag:highway=steps wiki page, there is a section on Possible tagging mistakes. It calls out the incorrect use of https://wiki.openstreetmap.org/wiki/Key:steps. steps is an alternative tag for step_count. It is not meant to be used with yes/no. So I have been using this overpass turbo query to identify all nodes with incorrect steps usage.
[out:json][timeout:25];
// gather results
way["steps"~"[^0-9]"];
// print results
out geom;
This is a pretty easy task for me to get back into OSM mapping. It also helps me keep up my status with OsmAnd’s Free map updates for mappers