This is a powerful step that invites us to open our hearts to the idea of a higher power.  Although the fellowship can refer this step to God I see it  as very individual to each and every one of us.  It has the potential to give us a warm and spiritual glow in our hearts and put our minds on a path of kindness.  It holds compassion as the step invites us to be Godly which is kind and generous.  If you are not a believer in God you can look at this step as being Godly.  In psychotherapy I see it as us developing a inner parent that looks out for us.  Even if the process is spiritual and outside of us by following step 2 we develop a parental ego state that holds nurture and compassion that can guide us in life.  It has a nurturing quality thus contributes to a positive direction even in times of struggle.  This step offers the spiritual connection that something more powerful then us is there, we belong and we are not alone and can depend on its guidance if we let it in.  For those who have had minimal parental guidance and support in their lives this step is so significant to healing.