(Exodus, Ibid. 22) "And you shall not go up with steps in My altar": From here they ruled: Make a ramp for the altar. This tells me only of ascending. Whence do I derive (the same for) descending? It is, therefore, written "so that your nakedness not be revealed upon it." It is not the ascending or descending which is the determinant, but the "covering."
When a Priest Descends Steps, the Same Exposure Problem Exists
Mekhilta Tractate Bachodesh 11:18