This document describes implementing a two-step view concept in CodeIgniter by using output buffering. It involves three main components: 1) an initialization hook to start output buffering, 2) a helper to generate the two-step view content and load it into a layout view, and 3) a layout view to echo the content. The helper gets the buffered content, loads a view to generate the content string, loads the layout view and passes the content, and the layout view echoes the content within the HTML structure. This allows separating view generation and rendering for a cleaner separation of logic and presentation.