from typing import List


def reverse_steps(steps: List[str]) -> List[str]:
    """
    >>> reverse_steps([])
    []

    >>> reverse_steps(["U"])
    ["U'"]

    >>> reverse_steps(["U", "R'", "D2"])
    ['D2', 'R', "U'"]
    """
    return [step if step[-1] == "2" else step[0:-1] if step[-1] == "'" else step + "'" for step in reversed(steps)]