These are the packages that would be merged, in order:

Calculating dependencies ... done!
Dependency resolution took 1.04 s (backtrack: 0/20).

[ebuild  N     ] acct-group/steve-0::gentoo  0 KiB
[ebuild  N     ] acct-user/steve-0::gentoo  0 KiB
[ebuild  N     ] dev-build/steve-1.5.2::gentoo  USE="-debug -test" 23 KiB

Total: 3 packages (3 new), Size of downloads: 23 KiB