I did all the feeding and watering of my Steers, each time I did my chores I talked and rubbed on my steers so not to loose the work I did last Fall on breaking them to touch.
First I did the pull and release; this is done by pulling on the lead rope for a few minutes. This puts pressure on the steers head, and nose, then release the pressure. Do this until the steer takes a step or two. Repeat this step until the steer gives to you.
This all takes time, I do this every morning and night at feeding time. I lead them to where I feed and tie them up while they eat. After they eat I lead them around for a while.
I have found that when breaking to lead a few steps at a time is a good start.