The Latham Pool Products Open Top Vinyl over Steel Steps and Benches are designed to be used in a new pool application. The open top design allows for the steps/benches to be built using steel riser panels attached to a wall and support brace system. Once constructed, the interior of the step/bench is filled with a small stone for the interior foundation of the steps. They are filled leaving approximately a 3-4” area to the top of the treads which is filled with concrete to form a solid tread system. This combination of steel, stone and concrete provides the strongest combination of materials for truly functional vinyl over steps and benches.