I think most that want a step overlook that very thing. I've shown lots of folks that to step up on the step requires that you lift your foot higher than the floorboard. It has never made sense to me to step up and then step down into the rig.
I'm 5'6" and 78 years old. Can get my foot over the sill fairly easily at stock ride height on my LJ. Increased to 32" tires and now it's a lot easier to use the step to get over the door silll. It's not the floor board that makes us height challenged people have difficulty getting into a TJ/LJ, it's getting the foot over the sill to get to the floor board that's the challenge. Just added a 1 1/4" body lift in prep for a tummy tuck and adding a 2" spring lift to fit 33" tires. Will probably have to use the OEM step or Mountain Off Road retractable step if the factory step takes too many hits.