Heat large nonstick skillet over medium heat until hot. Place beef steaks in skillet; brown evenly. Pour off drippings; season with salt and pepper, as desired.
Add water, onion and bay leaves to skillet; bring to a boil. Reduce heat; cover tightly and simmer 1-1/4 hours. Add lentils, carrots and cumin to skillet; return to a boil. Continue simmering, covered, 30 to 45 minutes or until lentils and beef are fork-tender. Discard bay leaves.
Carve steaks into thin slices. Serve with lentils. Season with salt and pepper, as desired.
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