Do Steel Types Absorb Toxic Spikes?

Toxic Spikes has no effect against Flying-type, Poison-type, or Steel-type Pokémon or Pokémon with the Ability Immunity, Levitate, Leaf Guard (during intense sunlight), or Magic Guard.

How do you counter toxic spikes?

Toxic Spikes can be cleared by sending out any Poison-type Pokemon, as they "absorb" the spikes.

What happens if you use toxic spikes twice?

If Spikes are removed from the field by moves such as Rapid Spin or Defog, then all layers are removed, so you'll have to start stacking from one again. Know that Spikes and Toxic Spikes (2 layers = Toxic Poison) are the only two entry hazards that can be stacked. Stealth Rock, Sticky Web etc. can only be used once.