I believe this step to be very personal and individualistic in relation to beliefs, aspirations and faith.  However, I do see people as searching for a spiritual link or connection in times of vulnerability and pain.  We all have insecurities and can be fear driven thus, a healthy and compassionate introjection can be of great comfort to us.  In definition this is what we can build inside of us by a process of practise and reaching out to believe.  The process by which aspects of values lead to a formation of a internal world that is compassionate and supportive.  The step can help individuals develop a nurturing side which is important for mental health.  This nurture is absorbed into or incorporated within the self and thus becomes “part of” us.   This can be seen as the practise of step 2 and engaging in a higher lever of consciousness that is spiritual and kind.  The  development of an  internal nurturer in psychoanalysis could be seen as a healthy  “Parental Ego State” that contributes to positive direction.  This Parental Nurturer does not justify and rescue but is compassionate, empathic and supportive.