Provide yourself with easier access to the back of your off-road vehicle when you install the Smittybilt Beaver Step. The Beaver Step is designed to easily slide into the vehicle tow trailer hitch and tow straps can be attached to the step for more towing security. The Smittybilt Beaver Step is made of carbon steel that is hammer forged and includes a high gloss powder coating. The Beaver Step can handle a 10,000 lb tow strap point and can be used in any 2 inch receiver.