I often think of step two as the choice of recovery method. At various times I came to believe that all sorts of things could restore me to sanity e.g a new job, a geographical, a doctor, a therapist, a new girlfriend, not smoking the last two cigarettes at night, eating better etc etc. none of them worked.
Then I came to AA and after looking around a bit at the recovered people, step two asked me was I willing to believe that the same power that helped them could work for me too.
See,I'm didn't actually believe, but I was willing to believe if I experienced some proof along the way. That opened the door to AAs spiritual program of action, the sole purpose of which was to connect me with the God of my eventual understanding who would solve all my problems.. It worked.
Had I been unwilling to believe under any circumstances, if I totally closed my mind to all spiritual concepts, then AA would not have been a useful program for me.
Step one=problem, step two = solution, step three = decision, step four = action.