Yes it has stairs, but its a lovely hotel
Stayed with my daughter for four nights, turned out to be a high demand week in new york, with Fashion week and the US Open, so my preferred hotel was $500 a night, and everything was expensive. We were very happy with Sohotel, there are stairs (54 to our room to be exact) however the staff are very happy to carry your suitcase up and down. We had one of the larger rooms (judging from the fire escape map on the back of the door), it had a double and a single, perfect for mother and daughter, and the beds were great, nice and firm. The bathroom was tiny but excellent and well-lit. The room was well-furnished, and even though our window looked onto a bricked courtyard wall, we didnt feel cooped up. There is no electric kettle in your room, however there is a tea and coffee station downstairs. My only complaint, and its minor, is that they put it all away at 9 pm. I eventually wandered down with my bedtime chamomile teabag one night and the very helpful reception person brought me a cup of hot water. The reception staff were extremelly helpful at all times. The area is quite interesting, Little Italy, Chinatown, Soho, all close, and its a very short walk to three different underground stations, so extremely convenient to get anywhere in Manhattan or Brooklyn. 10% discount at the Italian restaurant along Broome st if you stay at Sohotel - they do an excellent breakfast, although dinner was so-so. I would definitely stay here again.