Here:
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It's snd2.pfs
stepcrch.wav
stepladl.wav
stepladr.wav
steprun2.wav
steprun3.wav
steprunl.wav
steprunr.wav
stepwlk2.wav
stepwlk3.wav
stepwlkl.wav
stepwlkr.wav
Download S3DSpy here.
Make a backup of snd2.pfs FIRST so if you mess something up you don't lose the file. Navigate to it. Open it, Highlight and extract those files above for reference. Then delete them (from the .pfs file through S3DSpy, not the extracted ones).
Make your new ones in wav format. Name them appropriately, click "Add" with snd2.pfs still highlighted and select your new files. It'll add them to snd2 and you've successfully switched audio.
Oh and in case you were wondering, the .mp3 files in the Sounds folder are for newer models and ambient zone noise only. Old audio files are all kept in those .pfs files. Up through Legacy of Ykesha.