simple answer: "stairs" = plural therefore use "are"
For reference:
"steps" is normally used for outside, but also:
"watch your step" = be careful where you are walking
"our child has taken his the first step" - starting to walk instead of crawl.
"the first step is high, but the rest of the steps are low" - singular & plural
"Learning languages is hard, but take one step at a time"