Going on my own experience, and observation of other sightseers, a person with average levels of fitness should have little or no problems navigating to the top of the falls. Others with lower levels of fitness can, and do, reach the top but may require to take the occasional break on the way. The falls in full flow are well worth the effort.
There are different level you can walk to
All very good
Great for kids , elderly may struggle
Low levels are steady incline
Not sure how many steps, think of it more as a 30 minute trek through the woods to get to the waterfall. There are some steps on the way and some steeper sections. I would say most people of average fitness would be able to manage it.
Once you get to the falls there you can walk around and view it from different angles. Some of these areas are only accessible via steps and bridges. I would say about 40 - 60 steps to cover these areas, but you can see the falls without going down these.
Hope that helps
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