@Mia941 I don't allow children at my two listings with stairs. But I do have a baby gate just in case I make an exception! I think if we are going to allow children, we need to provide items like baby gates, high chairs, and child-safe dishes and cups. I also provide portable cribs, but families often travel with their own.
If you have stairs, they'll be disclosed in your listing, but I would add something brief to the description about them and about the need to keep gates in place if the guests are traveling with young children.