good luck! our stairs are in our kitchen (where Roxy stays when on her own). The bottom step is not protected by the baby gate and she likes to lay along it.
She had stuffed kongs, a million toys, treatball etc etc and we sprayed with anti-chew and she still ripped all the carpet and underlay off bottom step when she was a baby!!
We ended up leaving it bare wood and then she lost interest!! we waited til last summer (she is nearly 3 now) to get the stairs re-carpeted and so far she has only had a teeny nibble on the edge!!

I wiped vinegar all over the step so not sure if its that that did it but she hasn't done anything to it since!