Hello,
Let's assume t the time for counting one step
V the girl velocity in t
v the escalator velocity in t
d the length to go upstairs
going up: V60+v60=d
walking down: V90-v90=d
so
V+v=d/60
V-v=d/90
2V=d5/180
V=d5/360
V=d/72
V*72=d The girl must count to 72 steps.(here v=0)