There is not a default report in ALM that will show this.
NOTE: To perform this you will need project admin permission on the project.
I would suggest creating a business view report in ALM, Before you can get to the report in excel you will need to add a query to the business views in customization, I created a custom query that will pull back all the manual tests with 0 steps, cut and paste this query into your business views module in ALM customization, I would create a new business view and call it ''Tests with no steps'' then you can paste in the code that I have uploaded to the case. Once you have done that you can install the business views add in for excel and publish the business view then the report should be able to be used.
To add the query to your business views go to:
Tools-> customize -> Business Views
The code for this business view would be:
Select test.id,
test.name,
test.subtype_id,
test.base_test_id,
test.exec_status,
test.status,
test.bpta_change_detected,
test.dev_comments,
test.creation_time,
test.description,
test.owner,
test.estimate_devtime,
test.storage_path,
test.protocol_type,
test.steps,
test_folder.name As test_folder,
test.parent_id,
test.template,
test.runtime_data,
test.service_test_mode,
test.working_mode,
test.last_modified
From test
Inner Join test_folder On test_folder.id = test.parent_id
Where test.subtype_id = 'MANUAL' And test.steps = 0