What are the steps of the beginning phase?

The correct sequence of steps during the beginning phase of a turn in Magic: The Gathering is to first untap all tapped permanents, then proceed to the upkeep step, and finally draw a card.

During the untap step, all permanents controlled by the player are untapped, returning them to a usable state for the upcoming turn. After this, the upkeep step occurs, during which any abilities that trigger at the beginning of the upkeep are resolved and players may have to pay costs or take actions that pertain to this step. Finally, during the draw step, the active player draws a card from their library.

This order is crucial for gameplay as it establishes the flow of actions and timing for various abilities and spells that may be triggered or played during these phases. Understanding this order helps players effectively plan their strategy and respond to their opponent's moves.