<pet peeve>
Sonoma County, CA rules for _stair_ handrails, in part:
Stairways shall have handrails on each side unless specifically exempted by one or more of the following exceptions.
EXCEPTIONS:
...
4.
Changes in room elevations of only one riser within dwelling units and sleeping units in group R-2 occupancies do not require handrails.
I read "changes in room elevation" as not substantially different from "platform", so two steps up would require a handrail, at least next to the steps.
I have seen people fall off stage risers, only one step up, and not be real happy about the results. I have fallen off "changes in room elevation" and into "conversation pits" in fashionable homes and not been real happy about it. Even if the only injury is spilled beer (horrors!) and a soiled carpet, somebody will curse the architect/engineer.
</pet peeve>
So it depends on where you are, and what type of building you're in, and how the local AHJ rules, but I'd want a written dispensation from the cognizant insurance carrier before doing without handrails anywhere, even for just one step up.
Mike Halloran
Pembroke Pines, FL, USA