There's been some interesting posts in this thread, and I don't believe in a 'Magic Man Who Lives In The Sky' type of Higher Power concept; I'm more of a realist, though I do believe in rational higher powers (such as alcohol was a kind of higher power to me).
However, I'm a firm believer in A.A. and the 12 Steps; it's a very powerful process; so for me, I just do 'em without the 'Magic Man' concept of God, and it works fine. I sponsor guys, I've a glut of them at the moment, all either approaching or just starting to work on their Step 4.
When I sponsor others, I explain that I don't bore them with my concept of a higher power, and I like to let them have an experience with their own.
Step 2 is a process (Came to believe; not 'Believe right now'), and Step 3 is no more than a firm commitment to do steps 4 through to 12.
However, 'the Beast within' from AVRT is a concept, just like the God concept; I believe each are no more than mere tools, so I think even in this post there's similarities to how people get sober using different techniques.