As a noun steer
is the castrated male of cattle, especially one raised for beef production or
steer can be (informal) a suggestion about a course of action or
steer can be (obsolete) a helmsman; a pilot.
As a verb steer
is to castrate (a male calf) or
steer can be to guide the course of a vessel, vehicle, aircraft etc (by means of a device such as a rudder, paddle, or steering wheel).
As a proper noun helm is
the only named wind in the british isles blows westward form the pennine fells over cumbria and is often accompanied by a line of clouds on top of the hills called the helm bar.