I am attaching a zip file that contains 2 documents describing how to create the report of Test Cases with Design Steps as well as a Query to [produce the Report for][1] downloading to Excel.

Here is the basic procedure:
1. From the Test Plan Module, click Analysis->Reports->Tests with Design Steps
2. This will provide a preview of all the tests in the Test Plan for your review. You can then click the save icon and determine what type of format you would like the report in and where to save it.
For the query needed for an Excel Report see the 2nd attachment.![alt text][2]

[1]: /storage/temp/439-here-are-the-steps-to-create-a-tests-with-design-s.zip
[2]: /storage/temp/440-queryfortestdesignstepsreport.png

In the above SQL Query, i want to know what is the exact expected value required in Absolute Path if i have folder structure in Test Plan as
Subject >> Release Name >> Cycle Name >> Project Name ---> Test Cases

BMG,
The WHERE clause in the above query states
'WHERE A.AL_ITEM_ID=TS_SUBJECT AND A.AL_ABSOLUTE_PATH LIKE 'AAAAAP%'

the LIKE 'AAAAAP%' includes the wildcard character '%' and the 'AAAAAP' happens to be what is returned for the absolute path of the Subject root directory so by including the wildcard character '%' the query will return all of the subdirectories of the Subject folder. In the above example, the absolute path is not being displayed but when you actually execute the query, you would see the absolute path of all the subdirectories.