Steel, Stars and Stripes is a polyptych sculpture with three sets of hinged panels. The first panels, called the Twin Towers, shows the polyptych in the closed position. The front panels covered in polished and satin aluminum represent the twin towers surrounded by the world financial center. Projecting above are painted geometric shapes suggesting shades of blue sky and construction elements. Hanging below are construction fragments. Behind the polished Towers are two 11-foot steel columns symbolic of the towers that once pierced the sky.