We take in from our environments and caregivers how to look after ourselves and others.  Here our attachments can determine how we feel, think and behave in our parent ego state.  The content of our parent is defined as the set of memory traces of these parental, thoughts, feelings and behaviours.  In formal language we call this process parental introjects.  To introject something is to swallow it whole rather then take in parts of something or chew something up.  This is typical of what children do with their parental modelling.  A child experiences the parent a lot of the time as issuing commands and defining the world.  Therefore the content of the parent will contain this which then forms a large part of ones script.  If someone has a difficult time with a parent then much of the parent ego state can be contaminated or may even be excluded.  Here step 2 can help the healing process by taking in a much healthier and spiritually well parent.  Or even if one has had good parental experiences the introjection of a spiritual parent is a comfort and joy.  This introjection of the higher power- the process by which aspects of what this means and values that it holds can be of huge benefit.  It can lead to the formation of a spiritual internal world which can keep evolving thus, learning.  The spiritual parent can be absorbed into or incorporated within the self.