The Reverse Corte is danced over 1 bar/measure, or 3 beats of Waltz music.
The lady has 3 steps: (1) Left foot forward, (2) right foot side, and (3) close left foot to right foot.
The man actually has only one true "step" (when defined as a change of weight), which is the natural opposite to the lady's first step: (1) Right foot back. On (2), he closes his left foot to his right without weight, and holds his position for (3).
Regards,
Jonathan