D# is just a constant value, such as 10 or 20. You can compare a memory integer to another memory integer, or just a constant value. Joe numbers by 10 because he's an old school guy who is smart enough to realize it's much easier to insert steps if you have some available numbers between the current steps. Personally, I prefer to number them sequentially by 1 instead of 10 so that makes it easier to do the List of Texts thing on the HMI. Of course, if you do that, make sure you don't leave anything out or you'll be renumbering everything and that can be a major pain. You could also number by ten then divide by ten later, but you'll be screwed up on the list of texts thing if you did end up inserting a step (e.g. 15 between 10 & 20).
Edit: I see Joe was talking about List of Texts by Range. I normally do List of Texts by Pointer, as it's easier to wrap my simple mind around.