Taiwanese gay man Danny (writer/director Barney Cheng) has made a life for himself in Los Angeles as an executive in a loving relationship with illustrator Tate (Michael Adam Hamilton, THE 10 YEAR PLAN), but he must hide his true self for the sake of his mother (Grace Guei, EAT DRINK MAN WOMAN) whenever he visits home and especially whenever his aunts ask when he is going to settle down and have children. Danny does want children, having lost his father at a young age, but surrogacy was not what his mother would have hoped for. Tate, having been neglected by career-driven parents but happily raised by the neighboring Lin family (hence, his fluency in Chinese), also has his doubts about what a child will mean to their relationship. When his mother visits Los Angeles, she takes over Danny's search, steamrolling over his interviews with prospective surrogate. When Danny is laid off, he decides to outsource to India at a reputable clinic, but his mother insists upon an Asian mother and wants to be able to take care of her during the pregnancy. They finally arrive at a compromise as Danny finds a seemingly ideal egg donor and his mother presses Indonesian maid Mickey (Love Fang) to carry the fertilized egg. Both sides are holding back secrets however, with mother and Mickey skirting surrogacy laws in Taiwan and Danny and Tate deceiving her about the identity of the donor (and of the sperm). While advertised as more of a light-hearted comedy with the tagline "Two gay dads. One meddling tiger mom. What could go wrong?", BABY STEPS has some camp humor provided by a Danny's sassy single mother best friend (Yvette Mercedes) and a butch TSA officer (Chrisanne Eastwood), but it is for the most part an affecting family drama in which a baby is not a gay couple's latest accessory but something meant to address an emotional need, and the so-called tiger mom is domineering and concerned about what her sons' mates are bringing to the family genetically but also just as concerned about what people will think as her son's happiness (telling him that it would be so much easier for him to have the child he wanted if he were straight while seemingly oblivious of his emotional needs).